गोप्रदान-भूमिदान-विधि
Gopradāna–Bhūmidāna Guidelines and Recipient Eligibility
पानीयं परम॑ दान दानानां मनुरबत्रवीत् । तस्मात् कूपांश्न॒ वापीक्ष तडागानि च खानयेत्,मनुजीने कहा है कि 'जलका दान सब दानोंसे बढ़कर है।” इसलिये कुएँ, बावड़ी और पोखरे खोदवाने चाहिये
pānīyaṃ paramaṃ dānaṃ dānānāṃ manur abravīt | tasmāt kūpāṃś ca vāpīś ca taḍāgāni ca khānayet ||
ભીષ્મે કહ્યું—મનુએ કહ્યું છે કે દાનોમાં પાણીનું દાન પરમ છે. તેથી કૂવા, વાવ અને તળાવો ખોદાવાં જોઈએ.
भीष्म उवाच
Water-giving is praised as the सर्वोच्च दान because it directly sustains life and benefits all without distinction; creating water-sources (wells, stepwells, ponds) is an enduring form of charity.
In the Anushasana Parva’s instruction on dharma and gifts, Bhishma advises Yudhishthira by citing Manu’s authority and recommending public works—digging and maintaining water-reservoirs—as a model of righteous giving.