Shloka 81
दानफलप्रकरणम् — उपानहदानं, तिलदानं, भूमिदानं, गोदानं, अन्नदानं च
Gifts and Their Stated Results: Footwear, Sesame, Land, Cows, and Food
इक्षुभि: संततां भूमिं यवगोधूमशालिनीम् । गो<श्ववाहनपूर्णा वा बाहुवीर्यादुपार्जिताम्
ikṣubhiḥ santatāṃ bhūmiṃ yavagodhumaśālinīm | go’śvavāhanapūrṇā vā bāhuvīryād upārjitām |
毗湿摩说道：“一片土地——或遍生甘蔗，或盛产大麦与小麦，或充满牛群、骏马与车乘——若国王以自身臂力夺得，而后施舍于人，便能得不坏之界。此等布施称为‘地祭’（bhūmi-yajña），因为它把征服之果转为合乎正法的供献，而非仅仅占有。”
भीष्म उवाच
Educational Q&A
Bhīṣma teaches that wealth gained through power—especially conquered territory—should be redirected into dharma through generous giving. Donating fertile, resource-rich land transforms political or martial gain into a sacrificial act (bhūmi-yajña) that yields enduring spiritual merit.
In Bhīṣma’s instruction on gifts and righteous conduct, he describes exemplary land suitable for donation—productive with crops and wealth in livestock and transport—and states that a king who wins such land by valor and then donates it attains imperishable realms, with the act praised as a form of yajña.