दानफलप्रकरणम् — उपानहदानं, तिलदानं, भूमिदानं, गोदानं, अन्नदानं च
Gifts and Their Stated Results: Footwear, Sesame, Land, Cows, and Food
भर्त॒नि:श्रेयसे युक्तास्त्यक्तात्मानो रणे हता: । ब्रह्मलोकगता: सिद्धा नातिक्रामन्ति भूमिदम्
bhartṛ-niḥśreyase yuktās tyaktātmāno raṇe hatāḥ | brahmalokagatāḥ siddhā nātikrāmanti bhūmidam ||
Dijo Bhīṣma: Aun aquellos que, consagrados al bien de su señor, renuncian a la propia vida y caen en el campo de batalla—y aun los seres perfectos que alcanzan Brahmaloka—no superan el mérito del hombre que dona tierra en caridad (bhūmidāna).
भीष्म उवाच
The verse ranks bhūmidāna (donation of land) as an exceptionally powerful dharmic act: its merit is said to be so great that even heroic warriors who die for their lord’s welfare, and even siddhas who reach Brahmaloka, cannot surpass the land-donor’s spiritual reward.
In Bhīṣma’s instruction on gifts and dharma (Anuśāsana Parva), he praises the supremacy of certain forms of charity. Here he contrasts battlefield self-sacrifice and high celestial attainment with the merit of donating land, asserting the latter’s unsurpassed value.