Skanda Purana — Brahma Khanda, Shloka 39
एकैव भगिनी लोके सर्वेषामेव भूभुजाम् । न भोज्या न करग्राह्या विप्रदत्ता वसुंधरा
ekaiva bhaginī loke sarveṣāmeva bhūbhujām | na bhojyā na karagrāhyā vipradattā vasuṃdharā
Une seule sœur commune ont en ce monde tous les rois : la Terre, Vasundharā. La terre donnée aux brāhmaṇas ne doit être ni jouie comme un bien propre, ni soumise à l’impôt.
Sūta (Lomaharṣaṇa) to the sages (deduced)
Scene: Bhū-devī depicted as a dignified sister figure between multiple kings, holding a boundary rope/measure; a brāhmaṇa receives a land-grant copperplate while a king withdraws his tax-collector’s staff in restraint.
FAQs
Kings must honor dharma by safeguarding brāhmaṇa endowments; such granted land is protected from royal appropriation and taxation.
No specific tīrtha is mentioned; the teaching concerns governance and sanctity of religious grants.
A governance injunction is given: do not levy tax and do not treat as personal enjoyment land that has been donated to brāhmaṇas.