Shloka 14
Bhūmi-dānasya Māhātmya
The Pre-eminence of Land-Gift
तडागं सुकृतं यस्य वसन्ते तु महाश्रयम् । अतितात्रस्य यज्ञस्य फलं स समुपाश्चुते
taḍāgaṃ sukṛtaṃ yasya vasante tu mahāśrayam | atirātrasya yajñasya phalaṃ sa samupāśnute ||
ビーシュマは言った。「よく造られた池を掘らせ、春の季節に至るまで水を保ち、渇く生きものの大いなる拠り所となる者は、アティラートラ祭（Atirātra）の果報に等しい功徳を得る。この教えは、公共の益と慈悲とを、重大なヴェーダ祭式に比肩する価値のダルマとして高く掲げる。」
भीष्म उवाच
Educational Q&A
Constructing and maintaining a water source that sustains beings—especially through dry or demanding seasons—is a high form of dharma; its merit is equated with the fruit of a major Vedic sacrifice (Atirātra), showing that compassionate public benefit can rival ritual grandeur.
In Bhīṣma’s instruction on righteous conduct and gifts, he praises the building of a pond that retains water into spring as a ‘great refuge’ for thirsty creatures, and declares that the donor/builder gains the same spiritual reward as one who performs the Atirātra sacrifice.