दानफलप्रकरणम् — उपानहदानं, तिलदानं, भूमिदानं, गोदानं, अन्नदानं च
Gifts and Their Stated Results: Footwear, Sesame, Land, Cows, and Food
मनुष्य इहलोक और परलोकमें अपने कर्मके अनुसार ही जीवन-निर्वाह करते हैं। भूमि ऐश्वर्यस्वरूपा महादेवी है। वह दाताको अपना प्रिय बना लेती है ।।
yā etāṁ dakṣiṇāṁ dadyād akṣayāṁ rājasattama | punar naritvaṁ samprāpya bhavet sa pṛthivīpatiḥ ||
ভীষ্মে ক’লে—মানুহ ইহলোক আৰু পৰলোকত নিজৰ কৰ্মানুসাৰেই জীৱন নিৱাহ কৰে। ভূমি ঐশ্বৰ্যস্বৰূপা মহাদেৱী; সি দাতাক নিজৰ প্ৰিয় কৰি তোলে। হে ৰাজশ্ৰেষ্ঠ! যি এই অক্ষয় দক্ষিণা—ভূমিদান—দিয়ে, সি পুনৰ মানৱজন্ম লাভ কৰি পৃথিৱীৰ অধিপতি হয়।
भीष्म उवाच
Bhīṣma teaches that actions determine one’s welfare in this world and the next, and that gifting land (bhūmi-dāna) is an 'akṣaya' (inexhaustible) charity whose merit leads to high status—symbolically expressed as rebirth as a ruler.
In Anuśāsana Parva’s instruction on dharma and gifts, Bhīṣma addresses the king and extols the exceptional fruit of donating land, personifying Earth as a great goddess who becomes favorable to the donor and grants royal prosperity in a future life.