Shloka 82
दानफलप्रकरणम् — उपानहदानं, तिलदानं, भूमिदानं, गोदानं, अन्नदानं च
Gifts and Their Stated Results: Footwear, Sesame, Land, Cows, and Food
निधिगर्भा ददद् भूमिं सर्वरत्नपरिच्छदाम् | अक्षयॉल्लभते लोकान् भूमिंसत्र हि तस्य तत्
nidhigarbhā dadad bhūmiṁ sarvaratnaparicchadām | akṣayāl labhate lokān bhūmiṁsatra hi tasya tat |
毗湿摩说道：“施舍土地者——其地蕴藏宝藏，具足种种珠宝与贵重器具——将得不坏之界。确然，对他而言，此施便成‘地供’（bhūmi-satra），因为土地承载富饶，支撑众生福祉。”
भीष्म उवाच
Educational Q&A
Donating land—especially land of great value and productive potential—is praised as an exceptionally meritorious act, comparable to a sacrificial rite, and is said to yield ‘imperishable’ spiritual results (akṣaya lokas).
In the Anuśāsana Parva’s instruction on dharma and gifts, Bhīṣma teaches Yudhiṣṭhira about the greatness of dāna by highlighting land-gift as a supreme form of charity, framing it as a yajña-like act (bhūmi-satra).