Shloka 35
Nṛga-upākhyāna: Brāhmaṇa-sva and the Consequence of Misappropriated Gift-Cattle (कृकलास-रूपे नृगोपाख्यानम्)
अटवीपर्वताश्रैव नद्यस्तीर्थानि यानि च
aṭavī-parvatāś caiva nadyas tīrthāni yāni ca
ビーシュマは言った。「森と山、またそこを流れる河川と、その上にある聖なる渡し場（ティールタ tīrtha）は、いずれも一人の私的所有者の支配下にはない。万人の共有と見なされる。ゆえに、そのような場所でシュラーダ（śrāddha）を行うとき、土地を買い求める必要はない。おお民の主よ、これが土地施与の果報である。」
भीष्म उवाच
Educational Q&A
Bhishma teaches that certain natural and sacred spaces—forests, mountains, rivers, and tīrthas—are not private property; hence one need not buy land to perform śrāddha there. The point supports dharmic giving and correct ritual conduct without unnecessary acquisition.
In Anuśāsana Parva, Bhishma continues instructing Yudhiṣṭhira on dharma, especially gifts and rites. Here he clarifies where śrāddha may be performed and links it to the discussion of the merit (phala) of land-gift (bhūmi-dāna).