Shloka 3
दानफलप्रकरणम् — उपानहदानं, तिलदानं, भूमिदानं, गोदानं, अन्नदानं च
Gifts and Their Stated Results: Footwear, Sesame, Land, Cows, and Food
भीष्मजीने कहा--बेटा! सब दानोंसे बढ़कर पृथ्वीदान बताया गया है। पृथ्वी अचल और अक्षय है। वह इस लोकमें समस्त उत्तम भोगोंको देनेवाली है ।।
bhīṣma uvāca—dogdhrī vāsāṃsi ratnāni paśūn vrīhi-yavāṃs tathā | bhūmidaḥ sarvabhūteṣu śāśvatīr edhate samāḥ ||
毗湿摩说道：“孩子啊，诸施之中，以施地为最胜。大地不动而不竭，于此世间赐与一切上妙受用。大地如乳牛，出产衣服、珍宝、牛羊等牲畜，以及稻米、大麦等谷粮。因此，施地之人恒常在众生之中兴盛，得长久而无比的福祉。”
भीष्म उवाच
Educational Q&A
Land-gift (bhūmi-dāna) is praised as supremely beneficial because the earth is the enduring source that generates all necessities—food, wealth, and livelihood—so donating it is seen as producing lasting merit and prosperity.
In the Anuśāsana Parva’s instruction on gifts and dharma, Bhishma teaches the listener (Yudhiṣṭhira in context) by describing the earth as a generous provider and concluding that the donor of land attains continual flourishing among all beings.