दानफलप्रकरणम् — उपानहदानं, तिलदानं, भूमिदानं, गोदानं, अन्नदानं च
Gifts and Their Stated Results: Footwear, Sesame, Land, Cows, and Food
प्राचीनकालके लोग सदा यह मानते रहे हैं कि जो अश्वमेधयज्ञ करता है अथवा जो श्रेष्ठ पुरुषको पृथ्वीदान करता है, इन दोनोंमें बहुत कम अन्तर है ।। अपि चेत्सुकृतं कृत्वा शड़्केरन्नपि पण्डिता: । अशड्क््यमेकमेवैतद् भूमिदानमनुत्तमम्,दूसरा कोई पुण्य कर्म करके उसके फलके विषयमें विद्वान् पुरुषोंको भी शंका हो जाय, यह सम्भव है; किंतु एकमात्र यह सर्वोत्तम भूमिदान ही ऐसा सत्कर्म है, जिसके फलके विषयमें किसीको शंका नहीं हो सकती
bhīṣma uvāca | api cet sukṛtaṁ kṛtvā śaṅkerann api paṇḍitāḥ | aśaṅkyam ekam evaitad bhūmidānam anuttamam ||
Bhishma said: Even after performing a meritorious act, it is possible that even learned people may still doubt its resulting fruit. But this one act alone—unsurpassed in excellence, the gift of land—is beyond doubt; no one can reasonably question the fruit it yields. In the older tradition, it is held that performing the Aśvamedha sacrifice and gifting the earth to a worthy man differ only slightly in merit.
भीष्म उवाच
Bhishma teaches that while the fruits of many good deeds can be debated or doubted, the gift of land (bhūmidāna) is regarded as uniquely certain and unsurpassed in merit—so authoritative in dharma-tradition that its beneficial result is considered beyond dispute.
In Anuśāsana Parva’s instruction on dharma, Bhishma is advising Yudhiṣṭhira about the hierarchy of meritorious acts. He contrasts grand royal rites like the Aśvamedha with charitable giving, emphasizing that land-gift to a worthy recipient is treated as an exceptionally powerful and reliable source of religious merit.