दानफलप्रकरणम् — उपानहदानं, तिलदानं, भूमिदानं, गोदानं, अन्नदानं च
Gifts and Their Stated Results: Footwear, Sesame, Land, Cows, and Food
सर्वकामसमायुक्तां काश्यपीं य: प्रयच्छति । सर्वभूतानि मन्यन्ते मां ददातीति वासव,इन्द्र! जो सम्पूर्ण भोगोंसे युक्त पृथ्वीका दान करता है, उसे सब प्राणी यही समझते हैं कि यह मेरा दान कर रहा है इति श्रीमहा भारते अनुशासनपर्वणि दानधर्मपर्वणि इन्द्रबृहस्पतिसंवादे द्विषष्टितमो5 ध्याय: इस प्रकार श्रीमह्याभारत अनुशासनपर्वके अन्तर्गत दानधर्मपर्वमें इन्द्र और बृहस्पतिका संवादविषयक बासठवाँ अध्याय पूरा हुआ
sarvakāmasamāyuktāṁ kāśyapīṁ yaḥ prayacchati | sarvabhūtāni manyante māṁ dadātīti vāsava ||
Bhishma said: “O Vāsava (Indra), when someone gives away the earth—Kāśyapī, the all-possessing world endowed with every enjoyment—all beings come to think, ‘He is giving me myself.’”
भीष्म उवाच
The verse elevates the gift of the earth (land/world) as the supreme form of dāna: because all beings depend on the earth for life and livelihood, such a gift is experienced as a direct personal benefit by everyone—‘he is giving to me.’
Within Bhishma’s discourse on dāna-dharma, he addresses Indra (Vāsava) and states that one who donates the earth, described as Kāśyapī and full of all enjoyments, is regarded by all creatures as giving to each of them personally.