Śrāddha-kalpa: Dāna-phala-nirdeśa
Gifts in Śrāddha and Their Fruits
वनं पुष्पफलोपेतं दत्त्वा गोसवमश्नुते / कूपारामतडागानि क्षेत्रगोष्ठगृहाणि च
vanaṃ puṣpaphalopetaṃ dattvā gosavamaśnute / kūpārāmataḍāgāni kṣetragoṣṭhagṛhāṇi ca
By gifting a forest adorned with flowers and fruits, one enjoys the fruit of the Gosava sacrifice. Likewise, gifting wells, gardens, ponds, fields, cowsheds, and houses brings merit.