Bhūmi-dānasya Māhātmya
The Pre-eminence of Land-Gift
अथवा मित्रसदन मैत्र॑ मित्रविवर्धनम् । कीर्तिसंजनन श्रेष्ठ तडागानां निवेशनम्
athavā mitra-sadanaṁ maitraṁ mitra-vivardhanam | kīrti-sañjananaṁ śreṣṭhaṁ taḍāgānāṁ niveśanam ||
ଅଥବା ପୋଖରୀ-ଜଳାଶୟ ନିର୍ମାଣ ମିତ୍ରଙ୍କ ଗୃହ ସ୍ଥାପନ ପରି ଉପକାରୀ; ଏହା ମୈତ୍ରୀର କାରଣ, ମିତ୍ରବୃନ୍ଦକୁ ବଢ଼ାଏ, ଏବଂ ସୁକୀର୍ତ୍ତି ପ୍ରସାରର ଶ୍ରେଷ୍ଠ ସାଧନ।
भीष्म उवाच
Bhishma teaches that creating water-reservoirs (ponds/tanks) is a high form of dharmic giving: it serves many beings, builds social goodwill and friendship, and becomes a foremost cause of lasting good reputation.
In Anushasana Parva’s instruction on dharma and gifts, Bhishma continues advising on meritorious acts; here he praises the establishment of ponds as a public-benefit deed comparable to providing a friend’s home—reliable, welcoming, and socially binding.