Bhūmi-dānasya Māhātmya
The Pre-eminence of Land-Gift
चतुर्विधानां भूतानां तडागमुपलक्षयेत् तडागानि च सर्वाणि दिशन्ति श्रियमुत्तमाम्,तालाबको चारों प्रकारके प्राणियोंके लिये बहुत बड़ा आधार समझना चाहिये। सभी प्रकारके जलाशय उत्तम सम्पत्ति प्रदान करते हैं
caturvidhānāṁ bhūtānāṁ taḍāgam upalakṣayet | taḍāgāni ca sarvāṇi diśanti śriyam uttamām ||
चतुर्विधानां भूतानां तडागमुपलक्षयेत् । तडागानि च सर्वाणि दिशन्ति श्रियमुत्तमाम् ॥
भीष्म उवाच
Creating and maintaining ponds and other water-reservoirs is a high dharmic act because it supports diverse forms of life and brings excellent prosperity and auspicious welfare.
In Bhishma’s instruction on righteous conduct (Anushasana Parva), he praises the value of water bodies—especially ponds—as foundational supports for living beings and as sources of merit and prosperity for the benefactor.