Shloka 28
दानफलप्रकरणम् — उपानहदानं, तिलदानं, भूमिदानं, गोदानं, अन्नदानं च
Gifts and Their Stated Results: Footwear, Sesame, Land, Cows, and Food
पितृश्व पितृलोकस्थान् देवलोकाच्च देवता: । संतर्पयति शान्तात्मा यो ददाति वसुन्धराम्
pitṝṁś ca pitṛlokasthān devalokāc ca devatāḥ | santarpayati śāntātmā yo dadāti vasundharām ||
ビーシュマは言った。「心静かな者が大地（田地）を施すなら、祖霊界（ピトリ・ローカ）に住まう祖先をも、天界（デーヴァ・ローカ）の神々をも満たすのである。」
भीष्म उवाच
Educational Q&A
The gift of land (vasundharā-dāna) is presented as an exceptionally powerful form of charity: it sustains life and livelihood in the visible world and, by its merit, spiritually gratifies both ancestors (Pitṛs) and gods (Devatās). Inner calm (śāntātmā) is highlighted as the ethical disposition that makes such giving truly dharmic.
In the Anuśāsana Parva’s instruction on dharma, Bhīṣma continues advising on the fruits of various gifts. Here he states that one who donates land, with a tranquil mind, brings satisfaction to the Pitṛs in Pitṛloka and to the gods of Devaloka—underscoring the cosmic reach of righteous generosity.