दानफलप्रकरणम् — उपानहदानं, तिलदानं, भूमिदानं, गोदानं, अन्नदानं च
Gifts and Their Stated Results: Footwear, Sesame, Land, Cows, and Food
इक्षुभि: संततां भूमिं यवगोधूमशालिनीम् । गो<श्ववाहनपूर्णा वा बाहुवीर्यादुपार्जिताम्
ikṣubhiḥ santatāṃ bhūmiṃ yavagodhumaśālinīm | go’śvavāhanapūrṇā vā bāhuvīryād upārjitām |
Wika ni Bhishma: “Ang isang lupain—nababalutan ng tubo, sagana sa sebada at trigo, o punô ng mga baka, kabayo, at mga sasakyan—kapag napagwagian ng hari sa lakas ng sariling bisig at saka ipinagkaloob bilang kawanggawa, nakakamit niya ang mga daigdig na di-nasisira. Ang gayong handog ay tinatawag na ‘sakripisyong-lupa’ (bhūmi-yajña), sapagkat ginagawang matuwid na alay ang bunga ng pananakop, sa halip na maging pag-aangkin lamang.”
भीष्म उवाच
Bhīṣma teaches that wealth gained through power—especially conquered territory—should be redirected into dharma through generous giving. Donating fertile, resource-rich land transforms political or martial gain into a sacrificial act (bhūmi-yajña) that yields enduring spiritual merit.
In Bhīṣma’s instruction on gifts and righteous conduct, he describes exemplary land suitable for donation—productive with crops and wealth in livestock and transport—and states that a king who wins such land by valor and then donates it attains imperishable realms, with the act praised as a form of yajña.