दानफलप्रकरणम् — उपानहदानं, तिलदानं, भूमिदानं, गोदानं, अन्नदानं च
Gifts and Their Stated Results: Footwear, Sesame, Land, Cows, and Food
इन्द्र! मनुष्य पृथ्वीका दान करनेके साथ ही समुद्र, नदी, पर्वत और सम्पूर्ण वन--इन सबका दान कर देता है (अर्थात् इन सबके दानका फल प्राप्त कर लेता है) ।। तडागान्युदपानानि स्रोतांसि च सरांसि च | स्नेहान् सर्वरसांश्चनैव ददाति वसुधां ददत्,इतना ही नहीं, पृथ्वीका दान करनेवाला पुरुष तालाब, कुआँ, झरना, सरोवर, स्नेह (घृत आदि) और सब प्रकारके रसोंके दानका भी फल प्राप्त कर लेता है
indra! manuṣyaḥ pṛthivyā dānaṃ kṛtvā samudra-nadī-parvata-samasta-vana-sarvasyaiva dāna-phalaṃ prāpnoti. taḍāgāny udapānāni srotāṃsi ca sarāṃsi ca, sneḥān sarva-rasāṃś caiva dadāti vasudhāṃ dadat.
Bhishma says: O Indra, when a person gives the earth (land) in charity, he thereby gains the merit as though he had also given the ocean, rivers, mountains, and all forests. Indeed, one who donates land is regarded as having bestowed ponds, wells, springs and streams, lakes, nourishing substances such as ghee, and every kind of ‘taste’ or essence—thus the gift of land is portrayed as a comprehensive gift that supports life and sustenance.
भीष्म उवाच
The verse teaches that donating land is an exceptionally comprehensive form of charity because land sustains waters, forests, and all sources of nourishment; therefore its gift is credited with the merit of many other life-supporting gifts.
In Anushasana Parva’s discourse on dāna-dharma, Bhishma instructs (addressing ‘Indra’ as a lofty addressee) that the donor of land receives the fruits of donating multiple natural resources—waters, forests, and nourishing substances—emphasizing the exalted status of land-gift.