Shloka 82
दानफलप्रकरणम् — उपानहदानं, तिलदानं, भूमिदानं, गोदानं, अन्नदानं च
Gifts and Their Stated Results: Footwear, Sesame, Land, Cows, and Food
निधिगर्भा ददद् भूमिं सर्वरत्नपरिच्छदाम् | अक्षयॉल्लभते लोकान् भूमिंसत्र हि तस्य तत्
nidhigarbhā dadad bhūmiṁ sarvaratnaparicchadām | akṣayāl labhate lokān bhūmiṁsatra hi tasya tat |
ビーシュマは言った。「埋もれた宝を宿し、あらゆる宝玉と貴重な器具に備えられた土地を施す者は、滅びぬ世界を得る。まことにその者にとって、その施与は『地の供養』（bhūmi-satra）となる。土地は繁栄を支え、衆生の安寧を支えるからである。」
भीष्म उवाच
Educational Q&A
Donating land—especially land of great value and productive potential—is praised as an exceptionally meritorious act, comparable to a sacrificial rite, and is said to yield ‘imperishable’ spiritual results (akṣaya lokas).
In the Anuśāsana Parva’s instruction on dharma and gifts, Bhīṣma teaches Yudhiṣṭhira about the greatness of dāna by highlighting land-gift as a supreme form of charity, framing it as a yajña-like act (bhūmi-satra).