Shloka 73
दानफलप्रकरणम् — उपानहदानं, तिलदानं, भूमिदानं, गोदानं, अन्नदानं च
Gifts and Their Stated Results: Footwear, Sesame, Land, Cows, and Food
अग्निष्टोमप्र भूतिभिरिष्टवा च स्वाप्तदक्षिणै: । न तत्फलमवाप्रोति भूमिदानाद् यदश्षुते
agniṣṭoma-prabhūtibhir iṣṭvā ca svāpta-dakṣiṇaiḥ | na tat-phalam avāpnoti bhūmi-dānād yad aśnute ||
毗湿摩说道：“纵然举行如阿耆尼什托摩（Agniṣṭoma）等大祭，供品丰厚，祭司之酬金（dakṣiṇā）亦施与周备，所获之果仍不及施地之功德。”
भीष्म उवाच
Educational Q&A
That donating land yields a superior and more enduring spiritual reward than even lavish Vedic sacrifices like the Agniṣṭoma, emphasizing dharma expressed through sustaining others’ livelihood.
Bhīṣma, in his instruction on dharma, compares ritual merit with charitable merit and declares that the fruit of bhūmidāna surpasses the fruit of expensive yajñas performed with abundant dakṣiṇās.