Bhūmi-dānasya Māhātmya
The Pre-eminence of Land-Gift
किन्नर, नाग, राक्षस, देवता, गन्धर्व, मनुष्य और ऋषियोंके समुदाय--ये सभी वृक्षोंका आश्रय लेते हैं ।।
Bhīṣma uvāca: kinnarā nāgā rākṣasā devatā gandharvā manuṣyā ṛṣīṇāṁ ca samūhāḥ—te sarve vṛkṣāṇām āśrayaṁ labhante. Puṣpitāḥ phalavantaś ca tṛpayantīha mānavān; vṛkṣadaṁ putravad vṛkṣās tārayanti paratra tu.
Bhishma said: Kinnaras, Nāgas, Rākṣasas, the gods, Gandharvas, human beings, and the assemblies of sages—all of them take refuge in trees. In this world, trees, laden with blossoms and fruits, satisfy and sustain people; and for the one who gives (plants or donates) a tree, those very trees, like sons, become saviors in the next world.
भीष्म उवाच
Trees are universal benefactors: they shelter all beings and nourish humans with flowers and fruits. Therefore, donating or planting trees is a high form of dāna that yields lasting merit, even becoming a source of ‘deliverance’ in the afterlife, metaphorically like sons who support and save a person.
In Anuśāsana Parva, Bhīṣma instructs Yudhiṣṭhira on dharma and meritorious acts. Here he praises trees as shared refuge for many classes of beings and extols vṛkṣa-dāna (tree-giving/planting) as an ethically powerful deed with benefits in this life and the next.