Bhūmi-dānasya Māhātmya
The Pre-eminence of Land-Gift
हेमनतकाले सलिलं तडागे यस्य तिष्ठति । स वै बहुसुवर्णस्य यज्ञस्य लभते फलम्,जिसके तालाबमें हेमनत (अगहन-पौष) तक पानी रुकता है, वह बहुत-से सुवर्णकी दक्षिणासे युक्त महान् यज्ञके फलका भागी होता है
hemantakāle salilaṃ taḍāge yasya tiṣṭhati | sa vai bahusuvarṇasya yajñasya labhate phalam ||
ผู้ใดมีสระที่ยังคงมีน้ำอยู่จนถึงฤดูเหมันตะ ผู้นั้นย่อมได้ผลบุญเสมอด้วยมหายัญที่ถวายทักษิณาเป็นทองคำมากมาย
भीष्म उवाच
Ensuring that a pond retains water through the early-winter season is a major act of dharma and public charity, yielding merit comparable to performing a grand sacrifice with abundant gold as gifts.
Bhishma is instructing on the fruits of charitable and welfare-oriented acts; here he highlights the religious merit of maintaining water resources (a pond that holds water through Hemanta) and equates it with the merit of an expensive yajña.