भीष्म उवाच वरमिदमिति भूमिदो विचिन्त्य प्रवरमृषेर्वचनं ततो महात्मा । व्यसृजत नियतात्मवान् द्विजेभ्य: सुबहु च गोधनमाप्तवांश्व लोकान्,भीष्मजी कहते हैं--महर्षि वसिष्ठके ये वचन सुनकर भूमिदान करनेवाले संयतात्मा महामना राजा सौदासने “यह बहुत उत्तम पुण्यकार्य है” ऐसा सोचकर ब्राह्मणोंको बहुत-सी गौएँ दान दी। इससे उन्हें उत्तम लोकोंकी प्राप्ति हुई
bhīṣma uvāca varam idam iti bhūmido vicintya pravaram ṛṣer vacanaṃ tato mahātmā | vyasṛjat niyatātmavān dvijebhyaḥ subahu ca godhanam āptavāṃś ca lokān ||
Bhishma said: Reflecting, “This indeed is an excellent act,” the great-souled giver of land, having considered the eminent words of the sage, and being self-restrained, bestowed abundant wealth in the form of cattle upon the Brahmins. By that meritorious gift he attained auspicious (higher) worlds.
भीष्म उवाच
That disciplined, reflective charity—especially gifts supporting Brahmins such as cattle (and in context, land-giving)—is praised as an excellent dharmic act and is said to yield spiritual merit culminating in attainment of auspicious higher realms.
After hearing the sage’s eminent instruction (identified in the tradition here as Vasiṣṭha), the king (Soudāsa, per the Gita Press gloss) reflects that the act is supremely meritorious and then donates abundant cattle-wealth to Brahmins; the verse concludes by stating that he thereby attains higher worlds.