Shloka 25
दानफलप्रकरणम् — उपानहदानं, तिलदानं, भूमिदानं, गोदानं, अन्नदानं च
Gifts and Their Stated Results: Footwear, Sesame, Land, Cows, and Food
भर्त॒नि:श्रेयसे युक्तास्त्यक्तात्मानो रणे हता: । ब्रह्मलोकगता: सिद्धा नातिक्रामन्ति भूमिदम्
bhartṛ-niḥśreyase yuktās tyaktātmāno raṇe hatāḥ | brahmalokagatāḥ siddhā nātikrāmanti bhūmidam ||
毗湿摩说道：即便有人为主君之福祉而舍身赴死，战场上捐躯——即便是功德圆满的成就者（悉地者）得至梵天界（Brahmaloka）——也不能超越那位以土地行布施（地施、bhūmidāna）之人的功德。
भीष्म उवाच
Educational Q&A
The verse ranks bhūmidāna (donation of land) as an exceptionally powerful dharmic act: its merit is said to be so great that even heroic warriors who die for their lord’s welfare, and even siddhas who reach Brahmaloka, cannot surpass the land-donor’s spiritual reward.
In Bhīṣma’s instruction on gifts and dharma (Anuśāsana Parva), he praises the supremacy of certain forms of charity. Here he contrasts battlefield self-sacrifice and high celestial attainment with the merit of donating land, asserting the latter’s unsurpassed value.