दानफलप्रकरणम् — उपानहदानं, तिलदानं, भूमिदानं, गोदानं, अन्नदानं च
Gifts and Their Stated Results: Footwear, Sesame, Land, Cows, and Food
मनुष्य इहलोक और परलोकमें अपने कर्मके अनुसार ही जीवन-निर्वाह करते हैं। भूमि ऐश्वर्यस्वरूपा महादेवी है। वह दाताको अपना प्रिय बना लेती है ।।
yā etāṁ dakṣiṇāṁ dadyād akṣayāṁ rājasattama | punar naritvaṁ samprāpya bhavet sa pṛthivīpatiḥ ||
ພີດສະມະກ່າວວ່າ: «ໂອ ພະຣາຊາຜູ້ປະເສີດທີ່ສຸດ! ຜູ້ໃດມອບທານອັນບໍ່ສິ້ນສຸດນີ້—ຄື ແຜ່ນດິນ, ມະຫາເທວີຜູ້ເປັນຮຸ່ງເຮືອງ—ຍ່ອມໄດ້ຮັບຄວາມໂປດປານຂອງນາງ. ເມື່ອໄດ້ເກີດເປັນມະນຸດອີກຄັ້ງ ຜູ້ໃຫ້ທານນັ້ນຈະເປັນເຈົ້າແຜ່ນດິນ».
भीष्म उवाच
Bhīṣma teaches that actions determine one’s welfare in this world and the next, and that gifting land (bhūmi-dāna) is an 'akṣaya' (inexhaustible) charity whose merit leads to high status—symbolically expressed as rebirth as a ruler.
In Anuśāsana Parva’s instruction on dharma and gifts, Bhīṣma addresses the king and extols the exceptional fruit of donating land, personifying Earth as a great goddess who becomes favorable to the donor and grants royal prosperity in a future life.