दानफलप्रकरणम् — उपानहदानं, तिलदानं, भूमिदानं, गोदानं, अन्नदानं च
Gifts and Their Stated Results: Footwear, Sesame, Land, Cows, and Food
भीष्म उवाच अतिदानानि सर्वाणि पृथिवीदानमुच्यते । अचला ह्ाक्षया भूमिद्दोग्ध्री कामानिहोत्तमान्
bhīṣma uvāca atidānāni sarvāṇi pṛthivīdānam ucyate | acalā hy akṣayā bhūmir dogdhrī kāmān iha uttamān ||
भीष्म उवाच— अतिदानानि सर्वाणि पृथिवीदानमुच्यते । अचला ह्यक्षया भूमिर्दोग्ध्री कामानिहोत्तमान् ॥
भीष्म उवाच
The verse teaches that donating land (pṛthivīdāna/bhūmidāna) is regarded as the highest form of giving because land is stable and enduring, and it continually supports life and prosperity—thus producing long-lasting benefit for recipients and sustained merit for the donor.
Bhishma, instructing on dharma in the Anushasana Parva, is describing the hierarchy of charitable gifts. In this context he elevates the donation of land above other gifts, explaining its exceptional value by portraying the earth as inexhaustibly productive, like a cow that yields the best desired outcomes.