Hear about the mysteries of charity as they have been expounded in the Shrutis and Smritis. O Yudhishthira, he who performs a Shraddha in the conjunction of Gajachhaya at a place fanned by the leaves of an Ashvattha tree enjoys its fruits one hundred thousand Kalpas.
शृणु दानरहस्यानि श्रुतिस्मृत्युदितानि च। छायायां करिणः श्राद्धं तत् कर्णपरिवीजिते। दश कल्पायुतानीह न क्षीयेत युधिष्ठिर॥