Nṛga-upākhyāna: Brāhmaṇa-sva and the Consequence of Misappropriated Gift-Cattle (कृकलास-रूपे नृगोपाख्यानम्)
अटवीपर्वताश्रैव नद्यस्तीर्थानि यानि च
aṭavī-parvatāś caiva nadyas tīrthāni yāni ca
Wika ni Bhīṣma: “Ang mga gubat at bundok, gayundin ang mga ilog at ang mga banal na tawiran (tīrtha) na naroon, ay hindi nasasaklaw ng pag-aari ng iisang tao; itinuturing silang pag-aari ng lahat. Kaya kapag nagsasagawa ng śrāddha sa gayong mga lugar, hindi na kailangang bumili ng lupa. O panginoon ng bayan, ganyan inilarawan ang bunga ng pag-aalay ng lupa.”
भीष्म उवाच
Bhishma teaches that certain natural and sacred spaces—forests, mountains, rivers, and tīrthas—are not private property; hence one need not buy land to perform śrāddha there. The point supports dharmic giving and correct ritual conduct without unnecessary acquisition.
In Anuśāsana Parva, Bhishma continues instructing Yudhiṣṭhira on dharma, especially gifts and rites. Here he clarifies where śrāddha may be performed and links it to the discussion of the merit (phala) of land-gift (bhūmi-dāna).