दानफलप्रकरणम् — उपानहदानं, तिलदानं, भूमिदानं, गोदानं, अन्नदानं च
Gifts and Their Stated Results: Footwear, Sesame, Land, Cows, and Food
पुनश्चासौ जनिं प्राप्पय राजवत् स्यान्न संशय: । तस्मात् प्राप्यैव पृथिवीं दद्यात् विप्राय पार्थिव:
punaścāsau janiṁ prāpya rājavat syān na saṁśayaḥ | tasmāt prāpyaiva pṛthivīṁ dadyāt viprāya pārthivaḥ ||
ଭୀଷ୍ମ କହିଲେ—ପୁନର୍ଜନ୍ମ ପାଇଲେ ମଧ୍ୟ ସେ ରାଜା ସମାନ ହୁଏ; ଏଥିରେ ସନ୍ଦେହ ନାହିଁ। ତେଣୁ ରାଜା ପୃଥିବୀର ଅଧିକାର ପାଇବା ସହିତସହିତ ତାହାର କିଛି ଅଂଶ ବ୍ରାହ୍ମଣଙ୍କୁ ଦାନ କରିବା ଉଚିତ।
भीष्म उवाच
Bhīṣma teaches that royal authority should be accompanied by immediate generosity: once a king gains sovereignty, he ought to share it through gifts—especially land-gifts—to worthy brāhmaṇas, linking righteous giving with future prosperity and elevated rebirth.
In Bhīṣma’s instruction to Yudhiṣṭhira in the Anuśāsana Parva, he continues a discourse on the fruits of dāna (gift-giving). Here he asserts that such merit leads to kingly status in a future birth and urges prompt donation upon attaining rule.