Shloka 48
दानफलप्रकरणम् — उपानहदानं, तिलदानं, भूमिदानं, गोदानं, अन्नदानं च
Gifts and Their Stated Results: Footwear, Sesame, Land, Cows, and Food
जैसे भूमिमें बोये हुए बीज खेतीके रूपमें अंकुरित होते और अधिक अन्न पैदा करते हैं, उसी प्रकार भूमिदान करनेसे सम्पूर्ण कामनाएँ सफल होती हैं ।।
yathā bhūmau bījāni kṣiptāni kṛṣirūpeṇa aṅkurībhavanti bahu dhānyaṃ prasūyante, tathā bhūmidānāt sarvāḥ kāmanāḥ saphalā bhavanti. ādityo varuṇo viṣṇur brahmā somo hutāśanaḥ śūlapāṇiś ca bhagavān pratinandanti bhūmidam.
毗湿摩说：如同种子播入大地，发为庄稼而结出丰厚谷粮；同样，施舍土地，便能令一切愿求得以成就。太阳神、伐楼那、毗湿奴、梵天、苏摩（月神）、阿耆尼，以及持三叉戟的圣者——首罗波尼（湿婆）——都为施地之人欢喜称赞。
भीष्म उवाच
Educational Q&A
Land-gift (bhūmi-dāna) is portrayed as exceptionally fruitful: like seed in soil yielding abundant harvest, donating land is said to make one’s aims succeed and to attract the approval of major deities, emphasizing charity as a central expression of dharma.
In the Anushasana Parva’s instruction on dharma, Bhishma continues advising on gifts and righteous conduct. Here he praises bhūmi-dāna with an agricultural simile and states that prominent gods—Sun, Varuna, Vishnu, Brahma, Moon, Agni, and Shiva—commend the land-donor.