दानफलप्रकरणम् — उपानहदानं, तिलदानं, भूमिदानं, गोदानं, अन्नदानं च
Gifts and Their Stated Results: Footwear, Sesame, Land, Cows, and Food
भूमिदानस्य पुण्यानि फल स्वर्ग: पुरंदर । हिरण्यपुष्पाश्नौीषध्य: कुशकाञ्चनशाद्धला:,पुरंदर! भूमिदानके जो पुण्य हैं, उनके फलरूपमें स्वर्ग, सुवर्णमय फूल देनेवाली ओषधियाँ तथा सुनहरे कुश और घाससे ढकी हुई भूमि प्राप्त होती हैं
Bhīṣma uvāca | bhūmidānasya puṇyāni phalaṃ svargaḥ purandara | hiraṇyapuṣpā oṣadhayaḥ kuśakāñcanaśādvalāḥ ||
भूमिदानस्य पुण्यानि फलस्वर्गः पुरन्दर । हिरण्यपुष्पौषध्यः कुशकाञ्चनशाद्वलाः ॥
भीष्म उवाच
The verse teaches that bhūmidāna (donating land) is a highly meritorious act whose karmic fruit is attainment of svarga, poetically described as a realm of golden, auspicious abundance—highlighting the ethical value of generosity and support of livelihood/ritual life through land-gift.
In Anuśāsana Parva, Bhishma instructs Yudhiṣṭhira on dharma, especially gifts and their fruits. Here he addresses Indra (Purandara) while describing the heavenly rewards associated with the donation of land.