Shloka 45
दानफलप्रकरणम् — उपानहदानं, तिलदानं, भूमिदानं, गोदानं, अन्नदानं च
Gifts and Their Stated Results: Footwear, Sesame, Land, Cows, and Food
स कुलीन: स पुरुष: स बन्धु: स च पुण्यकृत् । स दाता स च विक्रान्तो यो ददाति वसुन्धराम्,जो पृथ्वीका दान करता है, वही कुलीन, वही पुरुष, वही बन्धु, वही पुण्यात्मा, वही दाता और वही पराक्रमी है
sa kulīnaḥ sa puruṣaḥ sa bandhuḥ sa ca puṇyakṛt | sa dātā sa ca vikrānto yo dadāti vasundharām ||
毗湿摩宣言：凡能施舍大地者——亦即行至上之“施地”——方为真正的名门之后，真正的丈夫，真正的精神亲族，真正的积德之人。唯有此人堪称真正的施主与勇者，因为此举体现了法（Dharma）中最高的慷慨与坚决的意志之力。
भीष्म उवाच
Educational Q&A
The verse teaches that the highest form of generosity is the gift of land (vasundharā-dāna). One who can renounce such a foundational possession is praised as truly noble, meritorious, and courageous—because the act requires both ethical commitment and inner strength.
In the Anushasana Parva’s teachings on dharma and gifts (dāna), Bhishma is instructing about the greatness of particular donations. Here he extols land-giving as a supreme act that confers exceptional moral stature on the donor.