दानफलप्रकरणम् — उपानहदानं, तिलदानं, भूमिदानं, गोदानं, अन्नदानं च
Gifts and Their Stated Results: Footwear, Sesame, Land, Cows, and Food
कृशाय मप्रियमाणाय वृत्तिग्लानाय सीदते । भूमिं वृत्तिकरीं दत्त्वा सत्री भवति मानव:,दुर्बल, जीविकाके बिना दुखी और भूखके कष्टसे मरते हुए ब्राह्मणको उपजाऊ भूमिदान करनेवाला मनुष्य यज्ञका फल पाता है
kṛśāya m apriyamāṇāya vṛttiglānāya sīdate | bhūmiṁ vṛttikarīṁ dattvā satrī bhavati mānavaḥ ||
ພີສະມະກ່າວວ່າ: ເມື່ອຄົນໜຶ່ງຜອມແຫ້ງ ກຳລັງຫມົດ ແລະຈົມລົງເນື່ອງຈາກຂາດທາງດຳລົງຊີວິດ, ຜູ້ໃດທີ່ໃຫ້ດິນອຸດົມສົມບູນອັນກ່ອນໃຫ້ເກີດອາຊີບແກ່ເຂົາ ຜູ້ນັ້ນຍ່ອມເປັນດັ່ງຜູ້ໄດ້ປະກອບຍັດຍະ (yajña) ແລະໄດ້ຮັບຜົນບຸນຂອງຍັດຍະນັ້ນ.
भीष्म उवाच
Sustaining someone who is collapsing from lack of livelihood—by giving productive land that generates ongoing support—is treated as equivalent in merit to performing a sacrificial rite (satra/yajña). The verse elevates practical, life-preserving generosity as a high form of dharma.
In the Anuśāsana Parva, Bhīṣma instructs Yudhiṣṭhira on dharma, especially the ethics of dāna (gifting). Here he explains the spiritual fruit of giving fertile land to a destitute, weakened person who lacks means of subsistence.