दानफलप्रकरणम् — उपानहदानं, तिलदानं, भूमिदानं, गोदानं, अन्नदानं च
Gifts and Their Stated Results: Footwear, Sesame, Land, Cows, and Food
अग्निष्टोमप्र भूतिभिरिष्टवा च स्वाप्तदक्षिणै: । न तत्फलमवाप्रोति भूमिदानाद् यदश्षुते
agniṣṭoma-prabhūtibhir iṣṭvā ca svāpta-dakṣiṇaiḥ | na tat-phalam avāpnoti bhūmi-dānād yad aśnute ||
Wika ni Bhīṣma: “Kahit matapos magsagawa ng mga handog na sakripisyo gaya ng Agniṣṭoma—na sagana sa mga alay at may maayos na naipagkaloob na dakṣiṇā (kabayaran sa mga pari)—hindi pa rin natatamo ang gantimpalang katulad ng nakukuha sa pag-aalay ng lupa.”
भीष्म उवाच
That donating land yields a superior and more enduring spiritual reward than even lavish Vedic sacrifices like the Agniṣṭoma, emphasizing dharma expressed through sustaining others’ livelihood.
Bhīṣma, in his instruction on dharma, compares ritual merit with charitable merit and declares that the fruit of bhūmidāna surpasses the fruit of expensive yajñas performed with abundant dakṣiṇās.