Bhūmi-dānasya Māhātmya
The Pre-eminence of Land-Gift
हेमनतकाले सलिलं तडागे यस्य तिष्ठति । स वै बहुसुवर्णस्य यज्ञस्य लभते फलम्,जिसके तालाबमें हेमनत (अगहन-पौष) तक पानी रुकता है, वह बहुत-से सुवर्णकी दक्षिणासे युक्त महान् यज्ञके फलका भागी होता है
hemantakāle salilaṃ taḍāge yasya tiṣṭhati | sa vai bahusuvarṇasya yajñasya labhate phalam ||
Dijo Bhīṣma: Si el estanque de una persona conserva agua durante la estación de hemanta (comienzos del invierno), esa persona alcanza un mérito igual al de un gran sacrificio en el que se entrega abundante oro como dádiva ritual (dakṣiṇā).
भीष्म उवाच
Ensuring that a pond retains water through the early-winter season is a major act of dharma and public charity, yielding merit comparable to performing a grand sacrifice with abundant gold as gifts.
Bhishma is instructing on the fruits of charitable and welfare-oriented acts; here he highlights the religious merit of maintaining water resources (a pond that holds water through Hemanta) and equates it with the merit of an expensive yajña.