"Yudhishthira said, 'Which amongst these three is superior, viz.,
knowledge, penances, and gifts? I ask thee, O foremost of righteous
persons! Do tell me this, O grandsire!'

"Bhishma said, 'In this connection is cited the old narrative of the
conversation between Maitreya and the Island-born Krishna. Once on a
time, the Island-born Krishna, O king, while wandering over the world in
disguise, proceeded to Baranasi and waited upon Maitreya who belonged by
birth to a race of MunisSwairini-kule implies, as the commentator explains, the race of Munis. Swam (Dharamaya) irayati is the etymology. Ajnata-charitam-dharan applied to Krishna-Dwaipayana. If it be read charam it would refer to Maitreya. . Seeing Vyasa arrive, that foremost of
Rishis, viz., Maitreya, gave him a seat and after worshipping him with
due rites, fed him with excellent food. Having eaten that good food which
was very wholesome and which produced every kind of gratification, the
high-souled Krishna became exceedingly delighted and as he sat there, he
even laughed aloud. Seeing Krishna laugh, Maitreya addressed him, saying,
'Tell me, O righteous-souled one, what the reason is of thy laughter!
Thou art an ascetic, endued with capacity to control thy emotions. Great
joy, it seems, has come over thee! Saluting thee, and worshipping thee
with bent head, I ask thee this, viz., what the puissance is of my
penances and what the high blessedness is that is thine! The acts I do
are different from those which thou doest. Thou art already emancipated
though still owning life-breaths. I, however, am not yet freed. For all
that I think that there is not much difference between thee and me. I am
again, distinguished by birth.'Prithagatman implies one whose soul is still invested with upadhis; Sukhatman is one whose soul has transcended all upadhis.

"Vyasa said, 'This wonder that has filled me hath arisen from an
ordinance that looks like a hyperbole, and from its paradoxical statement
for the comprehension of the people. The declaration of the Vedas seems
to be untrue. But why should the Vedas say an untruth? It has been said
that there are three tracks which constitute the best vows of a man One
should never injure; one should always tell the truth; and one should
make gifts. The Rishis of old announced this, following the declarations
of the Vedas. These injunctions were heard in days of old,—they should
certainly be followed by us even in our times. Even a small gift, made
under the circumstances laid down, produces great fruitsThis literal version of the verse yields no sense. The meaning, however, is this: Atichccheda or Atichcchanda implies a hyperbolic statement, Ativaua means a paradox. It is said that by gift of even a palmful of water one may attain to a place which is attainable by a hundred sacrifices. This ordinance, which looks like a hyperbole, and its statement by Vedic teachers that looks like a paradox, fill me with wonder. The Vedas say that no one attains to such a place without a hundred sacrifices. This seems to be untrue, for people do reach it by making even slight gifts to deserving persons at proper times. . Unto a
thirsty man thou hast given a little water with a sincere heart. Thyself
thirsty and hungry, thou hast, by giving me such food, conquered many
high regions of felicity, O puissant one, as, one does by many
sacrifices. I am exceedingly delighted with thy very sacred gift, as also
with thy penances. Thy puissance is that of Righteousness: Thy appearance
is that of Righteousness. The fragrance of Righteousness is about thee. I
think that all thy acts are performed agreeably to the ordinance, O son,
superior to ablutions in sacred waters superior to the accomplishment of
all Vedic vows, is gift. Indeed, O Brahmana, gift is more auspicious than
all sacred acts. If it be not more meritorious than all sacred acts,
there can be no question about its superiority. All those rites laid down
in the Vedas which thou applaudest do not come up to gift, for gift
without doubt, is as I hold, fraught with very superior merit. The track
that has been made by those men who make gifts is the track that is
trodden by the wise. They who make gifts are regarded as givers of even
the life-breaths. The duties that constitute Righteousness are
established in them. As the Vedas when well-studied, as the restraining
of the senses, as a life of universal Renunciation, even so is gift which
is fraught with very superior merit. Thou, O son, wilt rise from joy to
greater joy in consequence of thy having betaken thyself to the duty of
making gifts The man of intelligence (who practises this duty) certainly
rises from joy to greater joy. We have without doubt, met with many
direct instances of this. Men endued with prosperity succeed in acquiring
wealth, making gifts, performing sacrifices, and earning happiness as the
result thereof. It is always observed, O thou of great wisdom, to happen
naturally that happiness is followed by misery and misery is followed by
happiness.The sense is that those who pursue carnal pleasures meet with misery as the end, and those who practise austerities meet with felicity as their reward. Men of wisdom nave said that human beings in this world
have three kinds of conduct. Some are righteous, some are sinful: and
some are neither righteous nor sinful. The conduct of the person who is
devoted to Brahma is not regarded either way. His sins are never regarded
as sins. So also the man who is devoted to the duties laid down for him
is regarded as neither righteous nor sinful (for the observance of those
duties). Those men that are devoted to sacrifices, gifts, and penances,
are regarded as righteous. These, however, that injure other creatures
and are unfriendly to them, are regarded as sinful. There are some men
who appropriate what belongs to others. These certainly fall into Hell
and meet with misery. All other acts that men do are indifferent, being
regarded as neither righteous nor sinful. Do thou sport and grow and
rejoice and make gifts and perform sacrifices. Neither men of knowledge
nor those endued with penances will then be able to get the better of
thee!'"