दानफलप्रकरणम् — उपानहदानं, तिलदानं, भूमिदानं, गोदानं, अन्नदानं च
Gifts and Their Stated Results: Footwear, Sesame, Land, Cows, and Food
पितरोंके निमित्त उसका दिया हुआ सारा दान अक्षय होता है, इसमें संशय नहीं है; इसलिये विद्वान् पुरुषको चाहिये कि वह श्राद्धमें भोजन करते हुए ब्राह्मणोंको यह भूमिदानका माहात्म्य अवश्य सुनाये
pitr̥ṇāṃ nimittaṃ tasya dattaṃ sarvaṃ dānam akṣayaṃ bhavati, atra saṃśayo na asti; tasmād vidvān puruṣaḥ śrāddhe bhojanaṃ kurvatsu brāhmaṇeṣu idaṃ bhūmidānasya māhātmyaṃ avaśyaṃ śrāvayet.
ພີດສະມະກ່າວວ່າ: ທານໃດກໍຕາມທີ່ໃຫ້ໂດຍລະນຶກເຖິງປິຕຣະ (ບັນພະບຸລຸດ) ຈະເປັນທານອັນບໍ່ເສື່ອມສູນ—ບໍ່ມີຂໍ້ສົງໄສ. ດັ່ງນັ້ນ ຜູ້ຮູ້ຄວນໃຫ້ພຣາຫມັນທີ່ກຳລັງຮັບປະທານອາຫານໃນພິທີ ສຣາດທະ ໄດ້ຟັງມະຫິມາຂອງການບໍລິຈາກທີ່ດິນແນ່ນອນ ເພື່ອໃຫ້ພິທີປະສານກັບຄວາມເຂົ້າໃຈອັນຖືກ ແລະເກີດບຸນອັນຍືນຍົງ.
भीष्म उवाच
Charity offered with the ancestors (Pitṛs) as the intended beneficiaries yields imperishable merit; hence, ritual giving should be accompanied by instruction—specifically, the praise and significance of land-gift should be recited to the Brahmins at a śrāddha.
Bhishma, instructing on dharma, explains the lasting fruit of donations made for the Pitṛs and advises a practical ritual act: during a śrāddha meal, the officiants/recipients should be made to hear the māhātmya (sacred efficacy) of bhūmi-dāna.