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 ||
Wika ni Bhishma: “O Sahasrākṣa (Indra), ang taong nagkakaloob ng Daigdig—na inihahambing sa Kāmadhenū, ang bakang tumutupad ng hiling at nagbubunga ng lahat ng ninanais, na puspos ng lahat ng kagalingan—ay makararating sa langit.”
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.