दानफलप्रकरणम् — उपानहदानं, तिलदानं, भूमिदानं, गोदानं, अन्नदानं च
Gifts and Their Stated Results: Footwear, Sesame, Land, Cows, and Food
भीष्म उवाच एतदांगिरसाच्छुत्वा वासवो वसुधामिमाम् | वसुरत्नसमाकीर्णा ददावांगिरसे तदा,भीष्मजी कहते हैं--राजन्! बृहस्पतिजीके मुँहसे भूमिदानका यह माहात्म्य सुनकर इन्द्रने धन और रत्नोंसे भरी हुई यह पृथ्वी उन्हें दान कर दी
bhīṣma uvāca: etad āṅgirasāc chrutvā vāsavo vasudhām imām | vasuratna-samākīrṇāṃ dadāv āṅgirase tadā ||
Bhishma said: O King, having heard from the sage of the Aṅgirasa line (Bṛhaspati) this greatness of gifting the earth, Indra (Vāsava) then bestowed upon him this very earth—strewn with wealth and jewels.
भीष्म उवाच
The verse teaches that the greatness of dāna is measured by the value and legitimacy of what is relinquished and by reverence for dharmic instruction: even a sovereign like Indra honors the teaching on bhūmi-dāna by giving the earth itself to a worthy recipient (Bṛhaspati).
Bhishma narrates that Indra, after hearing from Bṛhaspati (of the Aṅgirasa lineage) about the exalted merit of donating land/earth, immediately donates the jewel- and wealth-filled earth to him.