I shall now tell you, O Yudhishthira, what the eternal duties of the Vaishyas are.-A Vaishya should make gifts, study the Vedas, celebrate sacrifices, and acquire wealth by fair means.
वैश्यस्यापि हि यो धर्मस्तं ते वक्ष्यामि शाश्वतम्। दानमध्ययनं यज्ञः शौचेन धनसंचयः॥