Shloka 22
दानफलप्रकरणम् — उपानहदानं, तिलदानं, भूमिदानं, गोदानं, अन्नदानं च
Gifts and Their Stated Results: Footwear, Sesame, Land, Cows, and Food
प्राचीनकालके लोग सदा यह मानते रहे हैं कि जो अश्वमेधयज्ञ करता है अथवा जो श्रेष्ठ पुरुषको पृथ्वीदान करता है, इन दोनोंमें बहुत कम अन्तर है ।।
bhīṣma uvāca | api cet sukṛtaṁ kṛtvā śaṅkerann api paṇḍitāḥ | aśaṅkyam ekam evaitad bhūmidānam anuttamam ||
毗湿摩说道：依古老传统，人们认为行阿湿婆美陀（马祭，Aśvamedha）与将土地施与贤者，其功德相差无几。即便做了善业，学者也可能对其果报仍存疑虑；唯有这一件无上之行——施地（施田土）——不容置疑：无人能合理怀疑它所结之果。
भीष्म उवाच
Educational Q&A
Bhishma teaches that while the fruits of many good deeds can be debated or doubted, the gift of land (bhūmidāna) is regarded as uniquely certain and unsurpassed in merit—so authoritative in dharma-tradition that its beneficial result is considered beyond dispute.
In Anuśāsana Parva’s instruction on dharma, Bhishma is advising Yudhiṣṭhira about the hierarchy of meritorious acts. He contrasts grand royal rites like the Aśvamedha with charitable giving, emphasizing that land-gift to a worthy recipient is treated as an exceptionally powerful and reliable source of religious merit.