दानफलप्रकरणम् — उपानहदानं, तिलदानं, भूमिदानं, गोदानं, अन्नदानं च
Gifts and Their Stated Results: Footwear, Sesame, Land, Cows, and Food
यथा दानं तथा भोग इति थधर्मेषु निश्चय: । संग्रामे वा तनुं जहायाद् दद्याच्च पृथिवीमिमाम्
yathā dānaṃ tathā bhoga iti dharmeṣu niścayaḥ | saṅgrāme vā tanuṃ jahāyād dadyāc ca pṛthivīm imām ||
ភីष្មៈបានមានព្រះវាចា៖ «ក្នុងធម៌ នេះជាការសម្រេចច្បាស់៖ ដូចឲ្យយ៉ាងណា ក៏បានរីករាយយ៉ាងនោះ។ ដូច្នេះ ទោះនៅសមរភូមិ ត្រូវបោះបង់សាច់កាយក៏ដោយ ឬត្រូវបរិច្ចាគផែនដីនេះក៏ដោយ គួរធ្វើតាមគោលការណ៍នោះ»។
भीष्म उवाच
The verse asserts a dharmic principle of proportionality: one’s rightful enjoyment (bhoga) should correspond to one’s giving (dāna). Ethical entitlement is grounded in generosity and sacrifice, even to the extent of giving up life in battle or relinquishing sovereignty/land when dharma demands it.
Bhīṣma, in his instruction on dharma in the Anuśāsana Parva, states a firm conclusion about conduct: generosity legitimizes enjoyment, and a righteous person—especially in a kṣatriya context—must be prepared for the highest sacrifices, whether on the battlefield or through great gifts such as the earth/kingdom.