दानफलप्रकरणम् — उपानहदानं, तिलदानं, भूमिदानं, गोदानं, अन्नदानं च
Gifts and Their Stated Results: Footwear, Sesame, Land, Cows, and Food
तपो यज्ञ: श्रुते शीलमलोभ: सत्यसंधता । गुरुदैवतपूजा च एता वर्तन्ति भूमिदम्,पृथ्वीका दान करनेवाले पुरुषको तप, यज्ञ, विद्या, सुशीलता, लोभका अभाव, सत्यवादिता, गुरु-शुश्रूषा और देवाराधन--इन सबका फल प्राप्त हो जाता है
Bhīṣma uvāca: tapo yajñaḥ śrute śīlam alobhaḥ satyasaṃdhatā | gurudaivatapūjā ca etā vartanti bhūmidam ||
Bhishma sprach: In dem Mann, der Land schenkt, nehmen die Früchte von Askese, Opfer, heiligem Wissen, guter Lebensführung, Gierlosigkeit, standhafter Wahrhaftigkeit, ehrfürchtigem Dienst am Lehrer und Verehrung der Götter Wohnung — all dies. Darum wird die Landschenkung als umfassende Stütze des Dharma gerühmt, die viele Tugenden in einer einzigen verdienstvollen Tat sammelt.
भीष्म उवाच
Bhishma teaches that donating land is an especially weighty form of charity: it is said to confer the combined fruits of multiple dharmic practices—ascetic discipline, sacrificial duty, sacred learning, good conduct, non-greed, truthfulness, reverence to the teacher, and worship of the gods.
In the Anushasana Parva’s instruction on dharma and gifts, Bhishma continues advising Yudhiṣṭhira by praising bhūmidāna (the gift of land), stating that the donor gains the merit of several key virtues and religious observances.