दानफलप्रकरणम् — उपानहदानं, तिलदानं, भूमिदानं, गोदानं, अन्नदानं च
Gifts and Their Stated Results: Footwear, Sesame, Land, Cows, and Food
निधिगर्भा ददद् भूमिं सर्वरत्नपरिच्छदाम् | अक्षयॉल्लभते लोकान् भूमिंसत्र हि तस्य तत्,जो भूमि गन्नेके वृक्षोंसे आच्छादित हो, जिसपर जौ और गेहूँकी खेती लहलहा रही हो अथवा जहाँ बैल और घोड़े आदि वाहन भरे हों, जिसके नीचे खजाना गड़ा हो तथा जो सब प्रकारके रत्नमय उपकरणोंसे अलंकृत हो, ऐसी भूमिको अपने बाहुबलसे जीतकर जो राजा दान कर देता है, उसे अक्षय लोक प्राप्त होते हैं। उसका वह दान भूमियज्ञ कहलाता है
nidhigarbhā dadad bhūmiṁ sarvaratnaparicchadām | akṣayāl labhate lokān bhūmiṁsatra hi tasya tat |
Bhishma said: “He who gives away land—rich with hidden treasure and furnished with every kind of jewel and valuable equipment—attains imperishable worlds. Indeed, for him that gift becomes a ‘land-sacrifice’ (bhūmi-satra), for land sustains prosperity and supports the welfare of beings.”
भीष्म उवाच
Donating land—especially land of great value and productive potential—is praised as an exceptionally meritorious act, comparable to a sacrificial rite, and is said to yield ‘imperishable’ spiritual results (akṣaya lokas).
In the Anuśāsana Parva’s instruction on dharma and gifts, Bhīṣma teaches Yudhiṣṭhira about the greatness of dāna by highlighting land-gift as a supreme form of charity, framing it as a yajña-like act (bhūmi-satra).