दानफलप्रकरणम् — उपानहदानं, तिलदानं, भूमिदानं, गोदानं, अन्नदानं च
Gifts and Their Stated Results: Footwear, Sesame, Land, Cows, and Food
अप्यल्पं प्रददुः सर्वे पृथिव्या इति नः श्रुतम् । भूमिमेव ददुः सर्वे भूमिं ते भुञज्जते जना:
apy alpaṁ pradaduḥ sarve pṛthivyā iti naḥ śrutam | bhūmim eva daduḥ sarve bhūmiṁ te bhuñjate janāḥ ||
ভীষ্মে ক’লে—আমি শুনিছোঁ যে যিসকলে পৃথিৱীৰ অলপ অংশো দান কৰে, সিহঁতেও ভূমিদানৰ সম্পূৰ্ণ ফল লাভ কৰে। প্ৰকৃততে যি ভূমি দান কৰে, সি যেন সমগ্ৰ পৃথিৱী দান কৰিল বুলি গণ্য হয়; আৰু পৰলোকত মানুহে সেই ভূমিৰেই ভোগ পায়।
भीष्म उवाच
Even a small gift of land yields the full merit of land-donation; giving land is treated as giving the earth itself, and the donor enjoys that reward.
Bhishma, instructing on dharma and gifts, cites received tradition (śruti/report) to emphasize the exceptional spiritual efficacy of bhūmi-dāna.