दानफलप्रकरणम् — उपानहदानं, तिलदानं, भूमिदानं, गोदानं, अन्नदानं च
Gifts and Their Stated Results: Footwear, Sesame, Land, Cows, and Food
भीष्म उवाच एतदांगिरसाच्छुत्वा वासवो वसुधामिमाम् | वसुरत्नसमाकीर्णा ददावांगिरसे तदा
bhīṣma uvāca: etad āṅgirasāc chrutvā vāsavo vasudhām imām | vasuratna-samākīrṇāṃ dadāv āṅgirase tadā ||
Wika ni Bhishma: O Hari, nang marinig ni Indra (Vāsava) mula sa pantas na mula sa angkan ni Aṅgirasa (Bṛhaspati) ang kadakilaan ng pag-aalay ng lupa, ipinagkaloob niya noon ang mismong daigdig na ito—na hitik sa yaman at hiyas—bilang handog sa kanya.
भीष्म उवाच
The verse teaches that the greatness of dāna is measured by the value and legitimacy of what is relinquished and by reverence for dharmic instruction: even a sovereign like Indra honors the teaching on bhūmi-dāna by giving the earth itself to a worthy recipient (Bṛhaspati).
Bhishma narrates that Indra, after hearing from Bṛhaspati (of the Aṅgirasa lineage) about the exalted merit of donating land/earth, immediately donates the jewel- and wealth-filled earth to him.