Sacrifice) is said to be productive of superior merit? Unto whom
should gifts be made? In what manner are gifts and sacrifices to be made?
When also are they to be made? I ask thee all these, O learned sire! Do
thou discourse to me on the duty of gifts! Do tell me, O grandsire, what
leads to the highest reward, viz., gifts made from the sacrificial
platform or those made out of that place?"[324]

"'Bhishma said, "O son, a Kshatriya is generally employed in deeds of
fierceness. In his case, sacrifices and gifts are regarded as cleansing
or sanctifying him. They, that are good and righteous, do not accept the
gifts of persons of the royal order, who are given to sinful acts. For
this reason, the king should perform sacrifices with abundant gifts in
the form of Dakshina.[325] If the good and righteous would accept the
gifts made unto them, the Kshatriya, O monarch, should incessantly make
gifts with devotion and faith unto them. Gifts are productive of great
merit, and are highly cleansing. Observant of vows, one should perform
sacrifices and gratify with wealth such Brahmanas as are friends of all
creatures, possessed of righteousness, conversant with the Vedas, and
preeminent for acts, conduct, and penances. If such Brahmanas do not
accept thy gifts, no merit becomes thine. Do thou perform sacrifices with
copious Dakshina, and make gifts of good and agreeable food unto those
that are righteous. By making an act of gift thou shouldst regard thyself
as performing a sacrifice. Thou shouldst with gifts adore those Brahmanas
who perform sacrifices. By doing this thou will acquire a share in the
merits of those sacrifices of theirs. Thou shouldst support such
Brahmanas as are possessed of children and as are capable of sending
people to Heaven. By conducting thyself in this way thou art sure to get
a large progeny--in fact as large a progeny as the Prajapati himself.
They that are righteous support and advance the cause of all righteous
acts. One should, by giving up one's all, support such men, as also those
that do good unto all creatures. Thyself being in the enjoyment of
affluence, do thou, O Yudhishthira, make unto Brahmanas gifts of kine and
bullocks and food and umbrellas, and robes and sandals or shoes. Do thou
give unto sacrificing Brahmanas clarified butter, as also food and cars
and vehicles with horses harnessed thereto, and dwelling houses and
mansions and beds. Such gifts are fraught with prosperity and affluence