दानफलप्रकरणम् — उपानहदानं, तिलदानं, भूमिदानं, गोदानं, अन्नदानं च
Gifts and Their Stated Results: Footwear, Sesame, Land, Cows, and Food
अग्निष्टोमप्र भूतिभिरिष्टवा च स्वाप्तदक्षिणै: । न तत्फलमवाप्रोति भूमिदानाद् यदश्षुते,बहुत-सी दक्षिणाओंसे युक्त अग्निष्टोम आदि यज्ञोंद्वारा यजन करके भी मनुष्य उस फलको नहीं पाता, जो उसे भूमिदानसे मिल जाता है
agniṣṭoma-prabhūtibhir iṣṭvā ca svāpta-dakṣiṇaiḥ | na tat-phalam avāpnoti bhūmi-dānād yad aśnute ||
Bhīṣma disse: “Mesmo após realizar sacrifícios como o Agniṣṭoma, ricamente providos de oferendas e acompanhados de dakṣiṇā (honorários sacerdotais) bem concedida, não se alcança o mesmo fruto que se obtém pelo dom da terra.”
भीष्म उवाच
That donating land yields a superior and more enduring spiritual reward than even lavish Vedic sacrifices like the Agniṣṭoma, emphasizing dharma expressed through sustaining others’ livelihood.
Bhīṣma, in his instruction on dharma, compares ritual merit with charitable merit and declares that the fruit of bhūmidāna surpasses the fruit of expensive yajñas performed with abundant dakṣiṇās.