दानफलप्रकरणम् — उपानहदानं, तिलदानं, भूमिदानं, गोदानं, अन्नदानं च
Gifts and Their Stated Results: Footwear, Sesame, Land, Cows, and Food
इत्येतत् क्षत्रबन्धूनां वदन्ति परमां श्रियम् धर्मशास्त्रोंका सिद्धान्त है कि जैसा दान किया जाता है
ity etat kṣatrabandhūnāṃ vadanti paramāṃ śriyam | vidhūya kaluṣaṃ sarvaṃ virajāḥ sammataḥ satām | loke mahīyate sadbhiḥ yo dadāti vasundharām ||
Wika ni Bhishma: “Ganyan nila ipinahahayag ang pinakamataas na kasaganaan para sa mga nasa lahing kṣatriya. Ang nagkakaloob ng lupa—na naipagpag na ang lahat ng dungis ng kasalanan—ay nagiging dalisay at walang bahid, kinikilala ng mga banal, at pinararangalan sa daigdig ng mga taong mabuti.”
भीष्म उवाच
The verse teaches that gifting land (vasundharā-dāna) is regarded as a supreme form of prosperity and merit for kṣatriyas: it purifies the giver from moral stains and brings esteem among the virtuous and honor in society.
In the Anuśāsana Parva, Bhīṣma instructs Yudhiṣṭhira on dharma, especially the ethics and fruits of various gifts. Here he highlights the exceptional religious and social value attributed to donating land.