दानफलप्रकरणम् — उपानहदानं, तिलदानं, भूमिदानं, गोदानं, अन्नदानं च
Gifts and Their Stated Results: Footwear, Sesame, Land, Cows, and Food
अमृतप्रसवां भूमिं प्राप्नोति पुरुषो ददत् । नास्ति भूमिसमं दान॑ नास्ति मातृसमो गुरु: । नास्ति सत्यसमो धर्मो नास्ति दानसमो निधि:
amṛtaprasavāṃ bhūmiṃ prāpnoti puruṣo dadat | nāsti bhūmisamaṃ dānaṃ nāsti mātṛsamo guruḥ | nāsti satyasamo dharmo nāsti dānasamo nidhiḥ |
毗湿摩说道:施舍土地之人,将得那能生出甘露般丰饶的大地。没有任何布施可与施地相比;没有任何导师可与母亲相比;没有任何法(dharma)可与真实相比;也没有任何宝藏可与慷慨施与相比。
भीष्म उवाच
The verse ranks ethical and spiritual values: land-gift is the supreme form of giving, truth is the supreme dharma, the mother is the supreme guru, and generosity itself is the greatest treasure—because giving sustains life and society.
In Anuśāsana Parva, Bhīṣma instructs Yudhiṣṭhira on dharma from his bed of arrows. Here he delivers a compact set of maxims praising bhūmidāna (donation of land) and affirming truth and generosity as foundational virtues.