Bhūmi-dānasya Māhātmya
The Pre-eminence of Land-Gift
देवा मनुष्यगन्धर्वा: पितरोरगराक्षसा: । स्थावराणि च भूतानि संश्रयन्ति जलाशयम्,देवता, मनुष्य, गन्धर्व, पितर, नाग, राक्षस तथा समस्त स्थावर प्राणी जलाशयका आश्रय लेते हैं
devā manuṣya-gandharvāḥ pitaro nāga-rākṣasāḥ | sthāvarāṇi ca bhūtāni saṁśrayanti jalāśayam ||
ଦେବତା, ମନୁଷ୍ୟ, ଗନ୍ଧର୍ବ, ପିତୃଗଣ, ନାଗ, ରାକ୍ଷସ—ଏପରିକି ସମସ୍ତ ସ୍ଥାବର ପ୍ରାଣୀମାନେ ମଧ୍ୟ ଜଳାଶୟର ଆଶ୍ରୟ ନେନ୍ତି।
भीष्म उवाच
Water sources are a universal refuge for all classes of beings; therefore, maintaining, protecting, and providing access to reservoirs (lakes, ponds, wells) is presented as a fundamental dharmic responsibility and a high form of public welfare.
In Bhishma’s instruction on dharma, he highlights the shared dependence of gods, humans, and other beings on water-reservoirs, using this broad list to emphasize the universal value of jalāśayas and the merit of supporting them.