Shloka 21
Bhūmi-dānasya Māhātmya
The Pre-eminence of Land-Gift
बन्धुओ! तिलका दान करो, जल-दान करो, दीप-दान करो, सदा धर्म करनेके लिये सजग रहो तथा कुट॒म्बीजनोंके साथ सर्वदा धर्मपालनपूर्वक रहकर आनन्दका अनुभव करो। मृत्युके बाद इन सत्कर्मोंसे परलोकमें अत्यन्त दुर्लभ फलकी प्राप्ति होती है ।।
Bhīṣma uvāca: Bandhavo! tilakā-dānaṃ kuru, jala-dānaṃ kuru, dīpa-dānaṃ kuru; sadā dharma-karaṇe sajag bhava, tathā kuṭumbibhiḥ saha sarvadā dharma-pālana-pūrvakaṃ sthitvā ānandaṃ anubhavata. Mṛtyoḥ paścāt ebhiḥ satkarmabhiḥ paraloke atyanta-durlabha-phala-prāptiḥ bhavati. Sarva-dānaiḥ gurutaraṃ sarva-dānaiḥ viśiṣyate pānīyam, naraśārdūla; tasmād dātavyam eva hi.
毗湿摩说：诸位亲族啊，当施芝麻、施水、施灯。常怀警觉以行持法（dharma）；与家室亲眷同住之时，亦当时时守正，由此品尝真实之乐。身后，这些善业在来世结成极难得的果报。诸施之中，施水最为厚重，胜过一切；故而，噫，人中之虎，当必施水。
भीष्म उवाच
Educational Q&A
Bhishma teaches that steady vigilance in dharma and regular charitable giving—especially providing drinking water—creates rare and powerful merit that bears fruit after death; among gifts, water-giving is declared the most excellent.
In Anushasana Parva’s instruction section, Bhishma continues his counsel on righteous conduct and meritorious acts, exhorting the listener (addressed with heroic epithets like ‘tiger among men’) to practice household dharma and prioritize gifts such as water and lamps.