दानफलप्रकरणम् — उपानहदानं, तिलदानं, भूमिदानं, गोदानं, अन्नदानं च
Gifts and Their Stated Results: Footwear, Sesame, Land, Cows, and Food
यावद् भूमेरायुरिह तावद् भूमिद एधते । न भूमिदानादस्तीह परं किंचिद् युधिष्ठिर
yāvad bhūmer āyur iha tāvad bhūmida edhate | na bhūmidānād astīha paraṁ kiñcid yudhiṣṭhira ||
Wahai Yudhiṣṭhira, selama bumi masih bertahan di dunia ini, selama itu pula pemberi tanah akan terus makmur. Di sini tiada pemberian yang lebih tinggi daripada pemberian tanah.
भीष्म उवाच
Bhīṣma teaches that gifting land is the highest form of charity because it sustains life and livelihood; its merit and the donor’s prosperity are said to endure as long as the earth itself endures.
In the Anuśāsana Parva’s instruction on dharma and gifts, Bhīṣma addresses King Yudhiṣṭhira and ranks forms of dāna, declaring bhūmidāna (gift of land) as unsurpassed.