दानफलप्रकरणम् — उपानहदानं, तिलदानं, भूमिदानं, गोदानं, अन्नदानं च
Gifts and Their Stated Results: Footwear, Sesame, Land, Cows, and Food
प्राचीनकालके लोग सदा यह मानते रहे हैं कि जो अश्वमेधयज्ञ करता है अथवा जो श्रेष्ठ पुरुषको पृथ्वीदान करता है, इन दोनोंमें बहुत कम अन्तर है ।।
bhīṣma uvāca | api cet sukṛtaṁ kṛtvā śaṅkerann api paṇḍitāḥ | aśaṅkyam ekam evaitad bhūmidānam anuttamam ||
Bhishma bersabda: Orang-orang dahulu senantiasa memandang bahwa perbedaan antara melaksanakan kurban Aśvamedha dan menganugerahkan bumi (tanah) kepada seorang yang layak hanyalah sedikit. Sesudah melakukan kebajikan lain pun, para cendekia dapat saja meragukan buahnya; tetapi satu perbuatan ini saja—sedekah tanah yang tiada bandingnya—tak tersentuh keraguan: tiada seorang pun patut mempertanyakan buah yang diberikannya.
भीष्म उवाच
Bhishma teaches that while the fruits of many good deeds can be debated or doubted, the gift of land (bhūmidāna) is regarded as uniquely certain and unsurpassed in merit—so authoritative in dharma-tradition that its beneficial result is considered beyond dispute.
In Anuśāsana Parva’s instruction on dharma, Bhishma is advising Yudhiṣṭhira about the hierarchy of meritorious acts. He contrasts grand royal rites like the Aśvamedha with charitable giving, emphasizing that land-gift to a worthy recipient is treated as an exceptionally powerful and reliable source of religious merit.