दानफलप्रकरणम् — उपानहदानं, तिलदानं, भूमिदानं, गोदानं, अन्नदानं च
Gifts and Their Stated Results: Footwear, Sesame, Land, Cows, and Food
यत् किंचित् पुरुष: पापं कुरुते वृत्तिकर्शित: । अपि गोचर्ममात्रेण भूमिदानेन पूयते,जीविका न होनेके कारण मनुष्य क्लेशमें पड़कर जो कुछ पाप कर डालता है, वह सारा पाप गोचर्मके बराबर भूमि-दान करनेसे धुल जाता है
yat kiñcit puruṣaḥ pāpaṃ kurute vṛttikarśitaḥ | api gocarmamātreṇa bhūmidānena pūyate ||
यत् किंचित् पुरुषः पापं कुरुते वृत्तिकर्शितः। अपि गोचर्ममात्रेण भूमिदानेन पूयते॥
भीष्म उवाच
Sins committed under the compulsion of poverty and livelihood-pressure are treated with moral compassion, and a concrete act of charity—especially gifting land, even a very small measure—serves as a powerful means of purification and ethical repair.
In Bhīṣma’s instruction on dharma (Anuśāsana Parva), he explains to his listener that hardship can drive people into wrongdoing, and he recommends land-gift (bhūmi-dāna) as an expiatory, purifying act that restores merit.