दानफलप्रकरणम् — उपानहदानं, तिलदानं, भूमिदानं, गोदानं, अन्नदानं च
Gifts and Their Stated Results: Footwear, Sesame, Land, Cows, and Food
सर्वकामसमायुक्तां काश्यपीं य: प्रयच्छति । सर्वभूतानि मन्यन्ते मां ददातीति वासव
sarvakāmasamāyuktāṁ kāśyapīṁ yaḥ prayacchati | sarvabhūtāni manyante māṁ dadātīti vāsava ||
Wika ni Bhishma: “O Vāsava (Indra), kapag may nagkaloob ng buong daigdig—ang Kāśyapī na puspos ng lahat ng kaluguran—iisipin ng lahat ng nilalang, ‘Ibinibigay niya ako mismo.’”
भीष्म उवाच
The verse elevates the gift of the earth (land/world) as the supreme form of dāna: because all beings depend on the earth for life and livelihood, such a gift is experienced as a direct personal benefit by everyone—‘he is giving to me.’
Within Bhishma’s discourse on dāna-dharma, he addresses Indra (Vāsava) and states that one who donates the earth, described as Kāśyapī and full of all enjoyments, is regarded by all creatures as giving to each of them personally.