Shloka 24
दानफलप्रकरणम् — उपानहदानं, तिलदानं, भूमिदानं, गोदानं, अन्नदानं च
Gifts and Their Stated Results: Footwear, Sesame, Land, Cows, and Food
तपो यज्ञ: श्रुते शीलमलोभ: सत्यसंधता । गुरुदैवतपूजा च एता वर्तन्ति भूमिदम्
Bhīṣma uvāca: tapo yajñaḥ śrute śīlam alobhaḥ satyasaṃdhatā | gurudaivatapūjā ca etā vartanti bhūmidam ||
毗湿摩说道：对于施地之人，苦行、祭祀、圣典学识、善行、离贪、坚守真实、恭敬事师、敬奉诸天——这一切的果报都将安住于其身。故施地被称颂为护持法（dharma）的圆满依止，以一善行摄集众多德行。
भीष्म उवाच
Educational Q&A
Bhishma teaches that donating land is an especially weighty form of charity: it is said to confer the combined fruits of multiple dharmic practices—ascetic discipline, sacrificial duty, sacred learning, good conduct, non-greed, truthfulness, reverence to the teacher, and worship of the gods.
In the Anushasana Parva’s instruction on dharma and gifts, Bhishma continues advising Yudhiṣṭhira by praising bhūmidāna (the gift of land), stating that the donor gains the merit of several key virtues and religious observances.