दानफलप्रकरणम् — उपानहदानं, तिलदानं, भूमिदानं, गोदानं, अन्नदानं च
Gifts and Their Stated Results: Footwear, Sesame, Land, Cows, and Food
पितरोंके निमित्त उसका दिया हुआ सारा दान अक्षय होता है, इसमें संशय नहीं है; इसलिये विद्वान् पुरुषको चाहिये कि वह श्राद्धमें भोजन करते हुए ब्राह्मणोंको यह भूमिदानका माहात्म्य अवश्य सुनाये
pitr̥ṇāṃ nimittaṃ tasya dattaṃ sarvaṃ dānam akṣayaṃ bhavati, atra saṃśayo na asti; tasmād vidvān puruṣaḥ śrāddhe bhojanaṃ kurvatsu brāhmaṇeṣu idaṃ bhūmidānasya māhātmyaṃ avaśyaṃ śrāvayet.
Bhishma disse: Toda caridade oferecida tendo os ancestrais em mente torna-se imperecível — disso não há dúvida. Por isso, o homem erudito deve fazer com que os brâmanes que comem no śrāddha ouçam certamente a grandeza do dom da terra, para que o rito se una ao entendimento correto e produza mérito duradouro.
भीष्म उवाच
Charity offered with the ancestors (Pitṛs) as the intended beneficiaries yields imperishable merit; hence, ritual giving should be accompanied by instruction—specifically, the praise and significance of land-gift should be recited to the Brahmins at a śrāddha.
Bhishma, instructing on dharma, explains the lasting fruit of donations made for the Pitṛs and advises a practical ritual act: during a śrāddha meal, the officiants/recipients should be made to hear the māhātmya (sacred efficacy) of bhūmi-dāna.