Nṛga-upākhyāna: Brāhmaṇa-sva and the Consequence of Misappropriated Gift-Cattle (कृकलास-रूपे नृगोपाख्यानम्)
अटवीपर्वताश्रैव नद्यस्तीर्थानि यानि च
aṭavī-parvatāś caiva nadyas tīrthāni yāni ca
Bhishma said: “Forests and mountains, as well as rivers and the sacred fords (tīrthas) that lie upon them, are not held under any single private owner; they are regarded as common to all. Therefore, when performing śrāddha in such places, there is no need to purchase land. O lord of the people, thus has the fruit of gifting land been described.”
भीष्म उवाच
Bhishma teaches that certain natural and sacred spaces—forests, mountains, rivers, and tīrthas—are not private property; hence one need not buy land to perform śrāddha there. The point supports dharmic giving and correct ritual conduct without unnecessary acquisition.
In Anuśāsana Parva, Bhishma continues instructing Yudhiṣṭhira on dharma, especially gifts and rites. Here he clarifies where śrāddha may be performed and links it to the discussion of the merit (phala) of land-gift (bhūmi-dāna).