दानफलप्रकरणम् — उपानहदानं, तिलदानं, भूमिदानं, गोदानं, अन्नदानं च
Gifts and Their Stated Results: Footwear, Sesame, Land, Cows, and Food
तपो यज्ञ: श्रुते शीलमलोभ: सत्यसंधता । गुरुदैवतपूजा च एता वर्तन्ति भूमिदम्
Bhīṣma uvāca: tapo yajñaḥ śrute śīlam alobhaḥ satyasaṃdhatā | gurudaivatapūjā ca etā vartanti bhūmidam ||
Wika ni Bhishma: Sa taong nagkakaloob ng lupa, nananahan sa kanya ang mga bunga ng pag-aayuno at pagpipigil (tapas), ng paghahandog (yajña), ng banal na pag-aaral, ng mabuting asal, ng kawalan ng kasakiman, ng matatag na katotohanan, ng magalang na paglilingkod sa guro, at ng pagsamba sa mga diyos. Kaya’t pinupuri ang kaloob ng lupa bilang malawak na sandigan ng dharma, sapagkat pinagsasama nito ang maraming kabutihan sa iisang marangal na gawa.
भीष्म उवाच
Bhishma teaches that donating land is an especially weighty form of charity: it is said to confer the combined fruits of multiple dharmic practices—ascetic discipline, sacrificial duty, sacred learning, good conduct, non-greed, truthfulness, reverence to the teacher, and worship of the gods.
In the Anushasana Parva’s instruction on dharma and gifts, Bhishma continues advising Yudhiṣṭhira by praising bhūmidāna (the gift of land), stating that the donor gains the merit of several key virtues and religious observances.