Bhūmi-dānasya Māhātmya
The Pre-eminence of Land-Gift
तडागानां च वक्ष्यामि कृतानां चापि ये गुणा: । त्रिषु लोकेषु सर्वत्र पूजनीयस्तडागवान्,पोखरे बनवानेसे जो लाभ होते हैं, उनका भी मैं वर्णन करूँगा। पोखरे बनवानेवाला मनुष्य तीनों लोकोंमें सर्वत्र पूजनीय होता है
taḍāgānāṁ ca vakṣyāmi kṛtānāṁ cāpi ye guṇāḥ | triṣu lokeṣu sarvatra pūjanīyas taḍāgavān |
तडागानां च वक्ष्यामि कृतानां चापि ये गुणाः । त्रिषु लोकेषु सर्वत्र पूजनीयस्तडागवान् ॥
भीष्म उवाच
Creating and sustaining public water resources is a high form of dharmic giving: it benefits many beings over time, and therefore brings lasting merit and universal honor to the benefactor.
In the Anushasana Parva’s instruction on gifts and righteous conduct, Bhishma continues his discourse by turning to the virtues of constructing ponds/reservoirs and begins outlining their benefits and the esteem gained by the builder.