Bhūmi-dānasya Māhātmya
The Pre-eminence of Land-Gift
वर्षाकाले तडागे तु सलिलं यस्य तिष्ठति । अग्निहोत्रफलं तस्य फलमाहुर्मनीषिण:,जिसके खोदवाये हुए तालाबमें बरसात भर पानी रहता है, उसके लिये मनीषी पुरुष अन्निहोत्रके फलकी प्राप्ति बताते हैं
varṣākāle taḍāge tu salilaṃ yasya tiṣṭhati | agnihotraphalaṃ tasya phalam āhur manīṣiṇaḥ ||
Dijo Bhīṣma: Para aquel cuyo estanque excavado conserva agua durante la estación de las lluvias, los sabios declaran que el mérito que obtiene es igual al fruto del sacrificio Agnihotra.
भीष्म उवाच
Creating and maintaining a water source for others—such as a pond that holds rainwater—is praised as a high form of dharma, yielding merit comparable to the revered Agnihotra sacrifice.
In Bhīṣma’s instruction on righteous conduct and gifts (dāna), he extols the spiritual value of public-benefit works, specifically the digging of ponds that retain water, and equates their merit with a major Vedic rite.