दानफलप्रकरणम् — उपानहदानं, तिलदानं, भूमिदानं, गोदानं, अन्नदानं च
Gifts and Their Stated Results: Footwear, Sesame, Land, Cows, and Food
जैसे भूमिमें बोये हुए बीज खेतीके रूपमें अंकुरित होते और अधिक अन्न पैदा करते हैं, उसी प्रकार भूमिदान करनेसे सम्पूर्ण कामनाएँ सफल होती हैं ।।
yathā bhūmau bījāni kṣiptāni kṛṣirūpeṇa aṅkurībhavanti bahu dhānyaṃ prasūyante, tathā bhūmidānāt sarvāḥ kāmanāḥ saphalā bhavanti. ādityo varuṇo viṣṇur brahmā somo hutāśanaḥ śūlapāṇiś ca bhagavān pratinandanti bhūmidam.
Sebagaimana benih yang ditabur di bumi bertunas menjadi tanaman dan menghasilkan gandum berlimpah, demikian pula oleh daya sedekah tanah segala cita-cita menjadi berhasil. Surya, Varuna, Wisnu, Brahma, Soma, Agni, dan Sang Bhagavan Śūlapāṇi (Siwa) semuanya bersukacita dan memuji sang pemberi tanah.
भीष्म उवाच
Land-gift (bhūmi-dāna) is portrayed as exceptionally fruitful: like seed in soil yielding abundant harvest, donating land is said to make one’s aims succeed and to attract the approval of major deities, emphasizing charity as a central expression of dharma.
In the Anushasana Parva’s instruction on dharma, Bhishma continues advising on gifts and righteous conduct. Here he praises bhūmi-dāna with an agricultural simile and states that prominent gods—Sun, Varuna, Vishnu, Brahma, Moon, Agni, and Shiva—commend the land-donor.