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
Di dunia ini, bumi adalah satu-satunya saudari bersama bagi semua raja. Tanah yang telah didanakan kepada para brāhmaṇa tidak patut dinikmati sebagai milik sendiri dan tidak layak pula dipungut pajak darinya.
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.