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 ||
ଭୀଷ୍ମ କହିଲେ—ଯାହାର ଭଲଭାବେ ତିଆରି ହୋଇଥିବା ତଡାଗ ବସନ୍ତ ଋତୁ ପର୍ଯ୍ୟନ୍ତ ଜଳ ଧାରଣ କରି ତୃଷିତ ପ୍ରାଣୀମାନଙ୍କ ପାଇଁ ମହାଶ୍ରୟ ହୁଏ, ସେ ‘ଅତିରାତ୍ର’ ଯଜ୍ଞର ଫଳ ପାଏ।
भीष्म उवाच
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.