दानफलप्रकरणम् — उपानहदानं, तिलदानं, भूमिदानं, गोदानं, अन्नदानं च
Gifts and Their Stated Results: Footwear, Sesame, Land, Cows, and Food
भीष्म उवाच एतदांगिरसाच्छुत्वा वासवो वसुधामिमाम् | वसुरत्नसमाकीर्णा ददावांगिरसे तदा
bhīṣma uvāca: etad āṅgirasāc chrutvā vāsavo vasudhām imām | vasuratna-samākīrṇāṃ dadāv āṅgirase tadā ||
भीष्म उवाच । एतदाङ्गिरसाच्छ्रुत्वा वासवो वसुधामिमाम् । वसुरत्नसमाकीर्णां ददावाङ्गिरसे तदा ॥
भीष्म उवाच
The verse teaches that the greatness of dāna is measured by the value and legitimacy of what is relinquished and by reverence for dharmic instruction: even a sovereign like Indra honors the teaching on bhūmi-dāna by giving the earth itself to a worthy recipient (Bṛhaspati).
Bhishma narrates that Indra, after hearing from Bṛhaspati (of the Aṅgirasa lineage) about the exalted merit of donating land/earth, immediately donates the jewel- and wealth-filled earth to him.