दानफलप्रकरणम् — उपानहदानं, तिलदानं, भूमिदानं, गोदानं, अन्नदानं च
Gifts and Their Stated Results: Footwear, Sesame, Land, Cows, and Food
सर्वकामदुघां धेनुं सर्वकामगुणान्विताम् । ददाति य: सहस्राक्ष स्वर्ग याति स मानव:
sarvakāmadughāṃ dhenuṃ sarvakāmagunānvitām | dadāti yaḥ sahasrākṣa svargaṃ yāti sa mānavaḥ ||
ஓ ஸஹஸ்ராக்ஷா! எல்லா விருப்பங்களையும் வழங்கும், எல்லா விரும்பத்தகும் குணங்களும் உடைய காமதேனு-சொரூபமான பூமியை தானமாக அளிப்பவன் ஸ்வர்கத்தை அடைவான்.
भीष्म उवाच
The verse teaches that supreme generosity—symbolized by gifting what sustains all beings (the Earth, compared to a wish-fulfilling cow)—produces great religious merit and leads to heavenly attainment.
In Bhīṣma’s instruction on dharma and gifts (dāna), he addresses Indra (Sahasrākṣa) and states the reward: one who donates the Earth, praised as the source of all desired goods and qualities, reaches Svarga.