History of Dharmashastra (Ancient and Mediaeval Religious and Civil Law in India) v5.c71.s1.184

v5.c71.s1.184

*Dāna* (gifts). Gaut. XIX. 16 provides¹²⁰ that gold, a cow, a dress, a horse, land, sesamum, clarified butter and food are the gifts (that destroy sin) and may be optionally undergone as penance if no express mention is made thereof. Vas. quotes several verses on gifts one of which (29. 16) states: "whatever sin a man distressed for livelihood commits he is purified from that by giving land even if it be as small in extent as 'gocarma' "¹²¹. Viṣṇu Dh S. 92.4 is to the same effect. Saṁ-varta¹²² (204) prescribes that the gifts of gold, cow and land quickly destroy sins even if committed in former lives Medhātithi (on Manu XI. 139) remarks that the verse implies that as to sins arising from injury to living beings gifts are the principal expiations. The subject of *dāna* has been dealt with at length in H. of Dh vol II pp. 837-888 A few further remarks may be made here In many inscriptions and copperplate grants of lands or villages the donor usually states that the grant is made for the increase of the merit of himself and of his parents (e g. E. I. vol. XI. p. 219 at p 221). Bṛhaspati¹²³ as quoted in the Madanaratna (vyavahāra p 66) expressly provides that in land-grants the king should state that he made the gift for securing merit to his parents and to himself¹²⁴. The Rājataraṅgiṇī (I 143)¹²⁵ refers to the founding of *vihāras* (monasteries).