Bhūmi-dānasya Māhātmya
The Pre-eminence of Land-Gift
तडागं सुकृतं यस्य वसन्ते तु महाश्रयम् । अतितात्रस्य यज्ञस्य फलं स समुपाश्चुते
taḍāgaṃ sukṛtaṃ yasya vasante tu mahāśrayam | atirātrasya yajñasya phalaṃ sa samupāśnute ||
ภีษมะกล่าวว่า—ผู้ใดสร้างสระน้ำไว้อย่างดี ซึ่งแม้ถึงฤดูใบไม้ผลิก็ยังเก็บกักน้ำไว้ได้และเป็นที่พึ่งอันยิ่งใหญ่แก่สรรพชีวิตผู้กระหาย ผู้นั้นย่อมได้บุญผลเสมอด้วยยัญพิธี ‘อติราตระ’ (Atirātra).
भीष्म उवाच
Constructing and maintaining a water source that sustains beings—especially through dry or demanding seasons—is a high form of dharma; its merit is equated with the fruit of a major Vedic sacrifice (Atirātra), showing that compassionate public benefit can rival ritual grandeur.
In Bhīṣma’s instruction on righteous conduct and gifts, he praises the building of a pond that retains water into spring as a ‘great refuge’ for thirsty creatures, and declares that the donor/builder gains the same spiritual reward as one who performs the Atirātra sacrifice.