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 ||
ಭೀಷ್ಮನು ಹೇಳಿದರು—ಧರ್ಮವಿಷಯಗಳಲ್ಲಿ ಇದು ನಿಶ್ಚಿತ ತೀರ್ಮಾನ: ಹೇಗೆ ದಾನವೋ ಹಾಗೆ ಭೋಗ. ಆದ್ದರಿಂದ ಯುದ್ಧದಲ್ಲಿ ದೇಹವನ್ನು ತ್ಯಜಿಸಬೇಕಾದರೂ, ಅಥವಾ ಈ ಭೂಮಿಯನ್ನೇ ದಾನ ಮಾಡಬೇಕಾದರೂ, ಆ ತತ್ತ್ವದಂತೆ ನಡೆದುಕೊಳ್ಳಬೇಕು।
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.