दानफलप्रकरणम् — उपानहदानं, तिलदानं, भूमिदानं, गोदानं, अन्नदानं च
Gifts and Their Stated Results: Footwear, Sesame, Land, Cows, and Food
कृशाय मप्रियमाणाय वृत्तिग्लानाय सीदते । भूमिं वृत्तिकरीं दत्त्वा सत्री भवति मानव:,दुर्बल, जीविकाके बिना दुखी और भूखके कष्टसे मरते हुए ब्राह्मणको उपजाऊ भूमिदान करनेवाला मनुष्य यज्ञका फल पाता है
kṛśāya m apriyamāṇāya vṛttiglānāya sīdate | bhūmiṁ vṛttikarīṁ dattvā satrī bhavati mānavaḥ ||
毗湿摩说道:当一人形容枯槁、日渐衰败,因无生计而困顿沉沦之时,若有人赐予他能生养万物、可作生业的肥沃土地,此人便等同于行了一场祭祀(yajña),并获得祭祀之果报与功德。
भीष्म उवाच
Sustaining someone who is collapsing from lack of livelihood—by giving productive land that generates ongoing support—is treated as equivalent in merit to performing a sacrificial rite (satra/yajña). The verse elevates practical, life-preserving generosity as a high form of dharma.
In the Anuśāsana Parva, Bhīṣma instructs Yudhiṣṭhira on dharma, especially the ethics of dāna (gifting). Here he explains the spiritual fruit of giving fertile land to a destitute, weakened person who lacks means of subsistence.