दानफलप्रकरणम् — उपानहदानं, तिलदानं, भूमिदानं, गोदानं, अन्नदानं च
Gifts and Their Stated Results: Footwear, Sesame, Land, Cows, and Food
पितरोंके निमित्त उसका दिया हुआ सारा दान अक्षय होता है, इसमें संशय नहीं है; इसलिये विद्वान् पुरुषको चाहिये कि वह श्राद्धमें भोजन करते हुए ब्राह्मणोंको यह भूमिदानका माहात्म्य अवश्य सुनाये
pitr̥ṇāṃ nimittaṃ tasya dattaṃ sarvaṃ dānam akṣayaṃ bhavati, atra saṃśayo na asti; tasmād vidvān puruṣaḥ śrāddhe bhojanaṃ kurvatsu brāhmaṇeṣu idaṃ bhūmidānasya māhātmyaṃ avaśyaṃ śrāvayet.
Bhishma dijo: Toda caridad ofrecida teniendo presentes a los antepasados se vuelve imperecedera; de ello no hay duda. Por eso, el hombre sabio debe hacer que los brahmanes que comen en el śrāddha escuchen sin falta la grandeza del don de la tierra, para que el rito se una al recto entendimiento y produzca mérito duradero.
भीष्म उवाच
Charity offered with the ancestors (Pitṛs) as the intended beneficiaries yields imperishable merit; hence, ritual giving should be accompanied by instruction—specifically, the praise and significance of land-gift should be recited to the Brahmins at a śrāddha.
Bhishma, instructing on dharma, explains the lasting fruit of donations made for the Pitṛs and advises a practical ritual act: during a śrāddha meal, the officiants/recipients should be made to hear the māhātmya (sacred efficacy) of bhūmi-dāna.