Zondervan Corp.'s board of directors unanimously rejected the buy-out bid of British financier Christopher Moran, a spokeswoman for the religious books publisher said . . . CSX Corp. reported that its wholly owned subsidiary, CSA Acquisition Corp., has commenced a tender offer to acquire all shares of common stock of Sea-Land Corp. at $28 net per share in cash . . . Dayton Hudson plans to invest more than $600 million for expansion in fiscal 1986, up from last year's $487 million, the company said in its annual report to shareholders . . . Trenton, N.J.-based Magic Marker Industries has filed for protection from creditors under Chapter 11 of the U.S. Bankruptcy Code.