Shloka 81
दानफलप्रकरणम् — उपानहदानं, तिलदानं, भूमिदानं, गोदानं, अन्नदानं च
Gifts and Their Stated Results: Footwear, Sesame, Land, Cows, and Food
इक्षुभि: संततां भूमिं यवगोधूमशालिनीम् । गो<श्ववाहनपूर्णा वा बाहुवीर्यादुपार्जिताम्
ikṣubhiḥ santatāṃ bhūmiṃ yavagodhumaśālinīm | go’śvavāhanapūrṇā vā bāhuvīryād upārjitām |
ビーシュマは言った。「甘蔗に覆われ、大麦と小麦に富み、あるいは牛馬や車乗り物で満ちた一帯の土地を、王が自らの腕力で勝ち取り、そののち施しとして与えるなら、滅びぬ世界に至る。その施与は『地の供犠』（bhūmi-yajña）と呼ばれる。征服の果を、ただの所有ではなく、正法にかなう供え物へと変えるからである。」
भीष्म उवाच
Educational Q&A
Bhīṣma teaches that wealth gained through power—especially conquered territory—should be redirected into dharma through generous giving. Donating fertile, resource-rich land transforms political or martial gain into a sacrificial act (bhūmi-yajña) that yields enduring spiritual merit.
In Bhīṣma’s instruction on gifts and righteous conduct, he describes exemplary land suitable for donation—productive with crops and wealth in livestock and transport—and states that a king who wins such land by valor and then donates it attains imperishable realms, with the act praised as a form of yajña.