Bhūmi-dānasya Māhātmya
The Pre-eminence of Land-Gift
तस्य पुत्रा भवन्त्येते पादपा नात्र संशय: । परलोकगत: स्वर्ग लोकांश्चाप्रोति सोडव्ययान्
tasya putrā bhavanty ete pādapā nātra saṁśayaḥ | paralokagataḥ svarga-lokāṁś cāpnōti so 'vyayān |
These trees become, as it were, the sons of the person who plants them—of this there is no doubt. Supported by that merit, when he departs to the next world he attains heaven and imperishable realms.
भीष्म उवाच
Planting trees is presented as a high dharmic act whose benefit endures like progeny: the planter gains lasting merit that leads to heaven and imperishable realms after death.
In Bhishma’s instruction on dharma (Anushasana Parva), he praises the virtue of planting trees, using the metaphor that the trees become the planter’s ‘sons’ and bring posthumous spiritual reward.