Yudhishthira said I have heard from you. O sire, the names of those kings who have ascended to the celestial region. O you whose power is great in the observance of the vow of truth, by following the religion of gift.

How many kinds of gifts are there? What are the fruits of the several kinds of gifts respectively.

For what reasons what kinds of gifts made to what persons yield merits? Indeed, to what persons should what gifts be made? For what reasons are how many kinds of gifts to be made? I wish to hear all this in full.

Bhishma said Listen, O son of Kunti, in full to me, O sinless one, as I describe the subject of gifts. Indeed, I shall tell you, Bharata, how gifts should be made to all the orders of men.

Gifts are made from desire of merit, from desire of profit, from fear, from free choice, and from pity. O Bharata! Gifts, therefore, should be known to be of five sorts. Listen now to the reasons for which gifts are thus divided into five classes.

With mind shorn of malice, one should make gifts to Brahmanas, for by making gifts to them one wins fame in this world and great happiness in the next.

He is in the habit of making gifts; or he will make gifts; or he has already made gifts to me. Hearing such words from solicitors, one gives away all kinds of riches to a particular solicitor.

I am not his, nor is he mine. If disregarded, he may injure me. From such motives of fear even a learned and wise man may make gifts to an ignorant wretch.

This one is dear to me. I also am dear to him. Actuated by considerations like these, an intelligent person, freely and with alacrity, makes gifts to a friend.

The person who solicits me is poor. He is, again, satisfied with little. From considerations such as these, one should always make gifts to the poor, moved by pity.

These are the five sorts of gift. They increase the giver's merits and fame. The Lord of all creatures has said that one should always make gifts according to his power. a