Shloka 24
दानफलप्रकरणम् — उपानहदानं, तिलदानं, भूमिदानं, गोदानं, अन्नदानं च
Gifts and Their Stated Results: Footwear, Sesame, Land, Cows, and Food
तपो यज्ञ: श्रुते शीलमलोभ: सत्यसंधता । गुरुदैवतपूजा च एता वर्तन्ति भूमिदम्
Bhīṣma uvāca: tapo yajñaḥ śrute śīlam alobhaḥ satyasaṃdhatā | gurudaivatapūjā ca etā vartanti bhūmidam ||
ビーシュマは言った。「土地を施す者には、苦行（タパス）、祭祀（ヤジュニャ）、聖なる学び、善き品行、無欲、真実への堅固さ、師への恭敬と奉仕、そして神々への礼拝――これらすべての果が宿る。ゆえに土地の布施は、ダルマを総合的に支えるものとして讃えられ、多くの徳を一つの功徳行に集めるのである。」
भीष्म उवाच
Educational Q&A
Bhishma teaches that donating land is an especially weighty form of charity: it is said to confer the combined fruits of multiple dharmic practices—ascetic discipline, sacrificial duty, sacred learning, good conduct, non-greed, truthfulness, reverence to the teacher, and worship of the gods.
In the Anushasana Parva’s instruction on dharma and gifts, Bhishma continues advising Yudhiṣṭhira by praising bhūmidāna (the gift of land), stating that the donor gains the merit of several key virtues and religious observances.