दानफलप्रकरणम् — उपानहदानं, तिलदानं, भूमिदानं, गोदानं, अन्नदानं च
Gifts and Their Stated Results: Footwear, Sesame, Land, Cows, and Food
विबुधश्रेष्ठ! मनमें युद्धके लिये उत्साह रखनेवाले जो शूरवीर रणभूमिमें मारे जाकर स्वर्गलोकमें जाते हैं, वे सब-के-सब भूमिदाताका उल्लंघन नहीं कर सकते ।।
bhartur niḥśreyase yuktās tyaktātmāno raṇe hatāḥ | brahmalokagatā muktā nātikrāmanti bhūmidam ||
毗湿摩说道:噢,智者之最!那些为其君主的至上福祉而奋身,舍离对肉身的执著,战死沙场者,得以脱离罪垢,往生梵天界(Brahmaloka);然而即便如此,他们的功德也仍不胜过施地之人。
भीष्म उवाच
Even the exalted merit of dying in battle for one’s lord’s highest welfare—leading to purification and Brahmaloka—does not exceed the religious merit attributed to donating land (bhūmidāna). The verse elevates dāna, especially land-gift, as a supreme dharmic act.
Bhishma continues his instruction on dharma and gifts, contrasting the heavenly reward of heroic self-sacrifice in war with the even greater, unsurpassed merit of the land-donor, thereby reinforcing the primacy of bhūmidāna within the discourse on charity.