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 ||
Bhīṣma berkata: Apabila seseorang menjadi kurus kering, merana dan tenggelam kerana tiada sumber kehidupan, maka sesiapa yang mengurniakan kepadanya tanah subur yang menghasilkan rezeki, dia seolah-olah telah melaksanakan yajña dan memperoleh buah pahalanya.
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.