दानफलप्रकरणम् — उपानहदानं, तिलदानं, भूमिदानं, गोदानं, अन्नदानं च
Gifts and Their Stated Results: Footwear, Sesame, Land, Cows, and Food
निधिगर्भा ददद् भूमिं सर्वरत्नपरिच्छदाम् | अक्षयॉल्लभते लोकान् भूमिंसत्र हि तस्य तत्
nidhigarbhā dadad bhūmiṁ sarvaratnaparicchadām | akṣayāl labhate lokān bhūmiṁsatra hi tasya tat |
Wika ni Bhishma: “Ang sinumang nagkakaloob ng lupain—na may nakatagong kayamanan at may kasangkapan at hiyas na mahalaga sa lahat ng uri—ay nakakamit ang mga daigdig na di-nasisira. Tunay, para sa kanya ang handog na iyon ay nagiging ‘bhūmi-satra’, isang pag-aalay na ukol sa lupa, sapagkat ang lupa ang nagtataguyod ng kasaganaan at kapakanan ng mga nilalang.”
भीष्म उवाच
Donating land—especially land of great value and productive potential—is praised as an exceptionally meritorious act, comparable to a sacrificial rite, and is said to yield ‘imperishable’ spiritual results (akṣaya lokas).
In the Anuśāsana Parva’s instruction on dharma and gifts, Bhīṣma teaches Yudhiṣṭhira about the greatness of dāna by highlighting land-gift as a supreme form of charity, framing it as a yajña-like act (bhūmi-satra).