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 ||
بھیشم نے کہا—جس نے ایک خوب صورت اور مضبوط تالاب بنوایا جو بہار تک پانی سنبھالے رکھے اور پیاسے جانداروں کے لیے بڑا سہارا بنے، اسے ‘اتیراتر’ یَجْیَ کا پھل حاصل ہوتا ہے۔
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.