दानफलप्रकरणम् — उपानहदानं, तिलदानं, भूमिदानं, गोदानं, अन्नदानं च
Gifts and Their Stated Results: Footwear, Sesame, Land, Cows, and Food
इन्द्र! मनुष्य पृथ्वीका दान करनेके साथ ही समुद्र, नदी, पर्वत और सम्पूर्ण वन--इन सबका दान कर देता है (अर्थात् इन सबके दानका फल प्राप्त कर लेता है) ।।
indra! manuṣyaḥ pṛthivyā dānaṃ kṛtvā samudra-nadī-parvata-samasta-vana-sarvasyaiva dāna-phalaṃ prāpnoti. taḍāgāny udapānāni srotāṃsi ca sarāṃsi ca, sneḥān sarva-rasāṃś caiva dadāti vasudhāṃ dadat.
Sabi ni Bhīṣma: “O Indra, kapag ang isang tao ay nagkakaloob ng lupa bilang kawanggawa, nakakamit niya ang kabutihang-loob na para bang naipagkaloob din niya ang dagat, mga ilog, mga bundok, at lahat ng gubat. At hindi lamang iyon: ang nag-aalay ng lupa ay itinuturing ding nagkaloob ng mga lawa at imbakan ng tubig, mga balon, mga bukal at mga batis, malalaking lawa, mga pampalusog na sangkap gaya ng ghee, at bawat uri ng ‘lasa’ o diwa—kaya ang pag-aalay ng lupa ay inilalarawan bilang ganap na handog na sumusuporta sa buhay at kabuhayan.”
भीष्म उवाच
The verse teaches that donating land is an exceptionally comprehensive form of charity because land sustains waters, forests, and all sources of nourishment; therefore its gift is credited with the merit of many other life-supporting gifts.
In Anushasana Parva’s discourse on dāna-dharma, Bhishma instructs (addressing ‘Indra’ as a lofty addressee) that the donor of land receives the fruits of donating multiple natural resources—waters, forests, and nourishing substances—emphasizing the exalted status of land-gift.