अश्वमेधसहस्राणां राजसूयशतस्य च । कन्याशतप्रदानस्य फलं प्राप्नोति भूमिदः
aśvamedhasahasrāṇāṃ rājasūyaśatasya ca | kanyāśatapradānasya phalaṃ prāpnoti bhūmidaḥ
ผู้ให้ที่ดินย่อมได้รับผลบุญเท่ากับการทำพิธีอัศวเมธหนึ่งพันครั้ง พิธีราชสูยะหนึ่งร้อยครั้ง และการมอบหญิงสาวหนึ่งร้อยคนให้แต่งงาน
Brahmā (to Nārada, inferred)
Scene: A radiant donor offers a deed and a clod of earth to a worthy brāhmaṇa; above, symbolic visions of a thousand Aśvamedhas and a hundred Rājasūyas appear as luminous sacrificial fires and royal altars, indicating equivalence of merit; attendants carry water-pot, cow, and gifts.
Bhū-dāna is exalted as a supreme dharmic act, equated with the highest royal Vedic sacrifices and major charitable gifts.
No specific tīrtha is named; the verse glorifies the act of donation itself within the Dharmāraṇya teaching.
Bhū-dāna is recommended implicitly, and its merit is compared to Aśvamedha, Rājasūya, and kanyā-dāna.