Shloka 23
दानफलप्रकरणम् — उपानहदानं, तिलदानं, भूमिदानं, गोदानं, अन्नदानं च
Gifts and Their Stated Results: Footwear, Sesame, Land, Cows, and Food
सुवर्ण रजतं वस्त्र मणिमुक्तावसूनि च । सर्वमेतन्महाप्राज्ञो ददाति वसुधां ददत्
suvarṇa-rajataṁ vastraṁ maṇi-muktāvasūni ca | sarvam etan mahāprājño dadāti vasudhāṁ dadat ||
毗湿摩说道：“金银、衣服、珠宝与珍珠，以及其他一切财物——真正有智慧的人，若以大地（田土）行布施，便被视为已施与这一切。因此，施地被赞为能摄受众多布施之功德。”
भीष्म उवाच
Educational Q&A
The verse teaches the superior, comprehensive merit of vasudhā-dāna (donating land): a wise person who gives land is said to have effectively given gold, silver, garments, jewels, pearls, and other treasures—i.e., to have gained the fruits of many forms of charity through one eminent gift.
In the Anuśāsana Parva’s instruction on dharma, Bhīṣma continues advising on dāna (charitable giving), praising land-gift as an especially weighty donation whose merit is treated as inclusive of multiple other valuable gifts.