दानफलप्रकरणम् — उपानहदानं, तिलदानं, भूमिदानं, गोदानं, अन्नदानं च
Gifts and Their Stated Results: Footwear, Sesame, Land, Cows, and Food
सर्वकामदुघां धेनुं सर्वकामगुणान्विताम् । ददाति य: सहस्राक्ष स्वर्ग याति स मानव:
sarvakāmadughāṃ dhenuṃ sarvakāmagunānvitām | dadāti yaḥ sahasrākṣa svargaṃ yāti sa mānavaḥ ||
ହେ ସହସ୍ରାକ୍ଷ! ସମସ୍ତ କାମନା ପୂରଣକାରୀ ଏବଂ ସମସ୍ତ କାମ୍ୟ ଗୁଣରେ ଯୁକ୍ତ କାମଧେନୁ-ସ୍ୱରୂପ ପୃଥିବୀକୁ ଯେ ଦାନ କରେ, ସେ ମନୁଷ୍ୟ ସ୍ୱର୍ଗକୁ ଯାଏ।
भीष्म उवाच
The verse teaches that supreme generosity—symbolized by gifting what sustains all beings (the Earth, compared to a wish-fulfilling cow)—produces great religious merit and leads to heavenly attainment.
In Bhīṣma’s instruction on dharma and gifts (dāna), he addresses Indra (Sahasrākṣa) and states the reward: one who donates the Earth, praised as the source of all desired goods and qualities, reaches Svarga.