I have thus explained to you, O Bharata, what the rites are in honour of the deities and the departed manes which are performed by people for the sake of the other world, what the ordinances are about making gifts, and what the views are of the Rishis of former times about both the articles of gift and the manner of giving them. inen
एतदुक्तममुत्रार्थं दैवं पित्र्यं च भारत। दानधर्मं च दानस्य यत् पूर्वमृषिभिः कृतम्॥