दानफलप्रकरणम् — उपानहदानं, तिलदानं, भूमिदानं, गोदानं, अन्नदानं च
Gifts and Their Stated Results: Footwear, Sesame, Land, Cows, and Food
येडपि संकीर्णकर्माणो राजानो रौद्रकर्मिण: । तेभ्य: पवित्रमाख्येयं भूमिदानमनुत्तमम्,जो राजा कठोर कर्म करनेवाले तथा पापपरायण हैं, उन्हें पापोंसे मुक्त होनेके लिये परम पवित्र एवं सबसे उत्तम भूमिदानका उपदेश देना चाहिये
yed api saṅkīrṇakarmāṇo rājāno raudrakarmiṇaḥ | tebhyaḥ pavitram ākhyeyaṁ bhūmidānam anuttamam ||
Bhishma berkata: Bahkan kepada raja-raja yang perbuatannya bercampur-aduk dan keliru, serta cenderung kepada tindakan yang keras dan ganas, hendaklah diumumkan ajaran tentang sedekah yang paling menyucikan—iaitu anugerah tanah, derma yang tiada banding—agar mereka terlepas daripada dosa.
भीष्म उवाच
Even rulers inclined to harshness and sin should be instructed in the supreme purifier—donating land—because such charity is presented as a powerful means of moral purification and release from wrongdoing.
In Anushasana Parva, Bhishma continues his instruction on dharma, especially gifts and expiations. Here he emphasizes that the teaching of bhūmidāna is relevant even for violent or morally compromised kings, as a remedial path toward purification.