दानफलप्रकरणम् — उपानहदानं, तिलदानं, भूमिदानं, गोदानं, अन्नदानं च
Gifts and Their Stated Results: Footwear, Sesame, Land, Cows, and Food
पुनश्चासौ जनिं प्राप्पय राजवत् स्यान्न संशय: । तस्मात् प्राप्यैव पृथिवीं दद्यात् विप्राय पार्थिव:
punaścāsau janiṁ prāpya rājavat syān na saṁśayaḥ | tasmāt prāpyaiva pṛthivīṁ dadyāt viprāya pārthivaḥ ||
قال بهيشما: «ثم إنه إذا نال مولداً آخر عاد فصار كملكٍ—لا شك في ذلك. لذلك، ما إن يظفر الحاكم بامتلاك الأرض (بالسيادة) حتى ينبغي له أن يهب جزءاً منها عطيةً لبراهمن».
भीष्म उवाच
Bhīṣma teaches that royal authority should be accompanied by immediate generosity: once a king gains sovereignty, he ought to share it through gifts—especially land-gifts—to worthy brāhmaṇas, linking righteous giving with future prosperity and elevated rebirth.
In Bhīṣma’s instruction to Yudhiṣṭhira in the Anuśāsana Parva, he continues a discourse on the fruits of dāna (gift-giving). Here he asserts that such merit leads to kingly status in a future birth and urges prompt donation upon attaining rule.