दानफलप्रकरणम् — उपानहदानं, तिलदानं, भूमिदानं, गोदानं, अन्नदानं च
Gifts and Their Stated Results: Footwear, Sesame, Land, Cows, and Food
विबुधश्रेष्ठ! मनमें युद्धके लिये उत्साह रखनेवाले जो शूरवीर रणभूमिमें मारे जाकर स्वर्गलोकमें जाते हैं, वे सब-के-सब भूमिदाताका उल्लंघन नहीं कर सकते ।।
bhartur niḥśreyase yuktās tyaktātmāno raṇe hatāḥ | brahmalokagatā muktā nātikrāmanti bhūmidam ||
ビーシュマは言った。おお、賢者の中の最勝者よ。主君の最高の利益のために身を捧げ、身体への執着を捨てて戦場に斃れる者は、罪より解き放たれてブラフマローカ(Brahmaloka)に至る。だが、それでもなお土地を施す者の功徳を超えることはできない。
भीष्म उवाच
Even the exalted merit of dying in battle for one’s lord’s highest welfare—leading to purification and Brahmaloka—does not exceed the religious merit attributed to donating land (bhūmidāna). The verse elevates dāna, especially land-gift, as a supreme dharmic act.
Bhishma continues his instruction on dharma and gifts, contrasting the heavenly reward of heroic self-sacrifice in war with the even greater, unsurpassed merit of the land-donor, thereby reinforcing the primacy of bhūmidāna within the discourse on charity.