Shloka 71
दानफलप्रकरणम् — उपानहदानं, तिलदानं, भूमिदानं, गोदानं, अन्नदानं च
Gifts and Their Stated Results: Footwear, Sesame, Land, Cows, and Food
इन्द्र! मनुष्य पृथ्वीका दान करनेके साथ ही समुद्र, नदी, पर्वत और सम्पूर्ण वन--इन सबका दान कर देता है (अर्थात् इन सबके दानका फल प्राप्त कर लेता है) ।।
indra! manuṣyaḥ pṛthivyā dānaṃ kṛtvā samudra-nadī-parvata-samasta-vana-sarvasyaiva dāna-phalaṃ prāpnoti. taḍāgāny udapānāni srotāṃsi ca sarāṃsi ca, sneḥān sarva-rasāṃś caiva dadāti vasudhāṃ dadat.
毗湿摩说道：“噢，因陀罗啊！当人以布施之心施舍大地（田土）时，便得如同也施舍了大海、江河、群山与一切森林之功德。更有甚者，施地之人亦被视为已施与池塘、井泉、泉源与水流、湖泊，以及酥油等滋养之物，并一切‘味’与精华；因此，施地被称为涵摄万有、维系生命与资养的圆满之施。”
भीष्म उवाच
Educational Q&A
The verse teaches that donating land is an exceptionally comprehensive form of charity because land sustains waters, forests, and all sources of nourishment; therefore its gift is credited with the merit of many other life-supporting gifts.
In Anushasana Parva’s discourse on dāna-dharma, Bhishma instructs (addressing ‘Indra’ as a lofty addressee) that the donor of land receives the fruits of donating multiple natural resources—waters, forests, and nourishing substances—emphasizing the exalted status of land-gift.