दानफलप्रकरणम् — उपानहदानं, तिलदानं, भूमिदानं, गोदानं, अन्नदानं च
Gifts and Their Stated Results: Footwear, Sesame, Land, Cows, and Food
(दाक्षिणात्य अधिक पाठके १६ शलोक मिलाकर कुल ३९३ “लोक हैं) द्विषष्टितमो< ध्याय: सब दानोंसे बढ़कर भूमिदानका महत्त्व तथा उसीके विषयमें इन्द्र और बृहस्पतिका संवाद युधिछिर उवाच इदं देयमिदं देयमितीयं श्रुतिरादरात् । बहुदेयाश्व राजान: किंस्विद् दानमनुत्तमम्
Yudhiṣṭhira uvāca: idaṃ deyaṃ idaṃ deyam iti iyaṃ śrutir ādarāt | bahu deyāś ca rājānaḥ kiṃ svid dānam anuttamam ||
Yudhiṣṭhira berkata: “Wahai Kakek yang mulia, tradisi suci berulang kali menegaskan dengan sungguh-sungguh: ‘Ini hendaknya diberikan, itu hendaknya diberikan.’ Kitab-kitab juga menyatakan bahwa para raja patut memberi dalam banyak cara. Namun aku ingin mengetahui: di antara segala bentuk pemberian, anugerah manakah yang benar-benar tiada banding?”
युधिछिर उवाच
The verse frames a dharma-inquiry: although scripture praises many kinds of charity, ethical discernment is needed to identify the highest form of giving—especially for rulers whose duty includes generous support of society.
In the Anuśāsana Parva’s instruction on dāna-dharma, Yudhiṣṭhira addresses Bhīṣma (his grandsire and teacher) and asks which donation is supreme, setting up the ensuing discussion (including the theme of the greatness of land-gift and related divine dialogue).