That man who makes gifts without yielding to anger, succeeds in acquiring eternal regions of happiness. Anger destroys the merit of a gift. Hence self-control is superior to gift. There are ten thousand invisible places, O monarch, in Heaven. Existing in all the regions of Heaven, these places belong to the Rishis. Persons, leaving this world, attain to them and become changed into deities.
दाता कुप्यति नो दान्तस्तस्माद् दानात् परं दमः। यस्तु दद्यादकुप्यन् हि तस्य लोकाः सनातनाः॥ क्रोधो हन्ति हि यद् दानं तस्माद् दानात् परं दमः। अदृश्यानि महाराज स्थानान्ययुतशो दिवि॥ ऋषीणां सर्वलोकेषु याहीतो यान्ति देवताः।