“Yudhishthira said, ’I wish to know in detail, O Bharata, where one meets with the high rewards of gifts and sacrifices. Are those rewards earned here or are they to come hereafter? Which amongst these two (viz., Gift and 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?
’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. 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