दानफलप्रकरणम् — उपानहदानं, तिलदानं, भूमिदानं, गोदानं, अन्नदानं च
Gifts and Their Stated Results: Footwear, Sesame, Land, Cows, and Food
अमृतप्रसवां भूमिं प्राप्नोति पुरुषो ददत् । नास्ति भूमिसमं दान॑ नास्ति मातृसमो गुरु: । नास्ति सत्यसमो धर्मो नास्ति दानसमो निधि:,भूमिदान करनेवाला पुरुष अमृत पैदा करनेवाली भूमि पाता है, भूमिके समान कोई दान नहीं है, माताके समान कोई गुरु नहीं है, सत्यके समान कोई धर्म नहीं है और दानके समान कोई निधि नहीं है
amṛtaprasavāṃ bhūmiṃ prāpnoti puruṣo dadat | nāsti bhūmisamaṃ dānaṃ nāsti mātṛsamo guruḥ | nāsti satyasamo dharmo nāsti dānasamo nidhiḥ |
अमृतप्रसवां भूमिं प्राप्नोति पुरुषो ददत् । नास्ति भूमिसमं दानं नास्ति मातृसमो गुरुः । नास्ति सत्यसमो धर्मो नास्ति दानसमो निधिः ॥
भीष्म उवाच
The verse ranks ethical and spiritual values: land-gift is the supreme form of giving, truth is the supreme dharma, the mother is the supreme guru, and generosity itself is the greatest treasure—because giving sustains life and society.
In Anuśāsana Parva, Bhīṣma instructs Yudhiṣṭhira on dharma from his bed of arrows. Here he delivers a compact set of maxims praising bhūmidāna (donation of land) and affirming truth and generosity as foundational virtues.