एकैव भगिनी लोके सर्वेषामेव भूभुजाम् । न भोज्या न करग्राह्या विप्रदत्ता वसुंधरा
ekaiva bhaginī loke sarveṣāmeva bhūbhujām | na bhojyā na karagrāhyā vipradattā vasuṃdharā
Trong đời này, đất mẹ là người chị em chung duy nhất của mọi bậc quân vương. Ruộng đất đã bố thí cho các brāhmaṇa thì không được hưởng như của riêng, cũng không được thu thuế trên đó.
Sūta (Lomaharṣaṇa) to the sages (deduced)
Scene: Bhū-devī depicted as a dignified sister figure between multiple kings, holding a boundary rope/measure; a brāhmaṇa receives a land-grant copperplate while a king withdraws his tax-collector’s staff in restraint.
Kings must honor dharma by safeguarding brāhmaṇa endowments; such granted land is protected from royal appropriation and taxation.
No specific tīrtha is mentioned; the teaching concerns governance and sanctity of religious grants.
A governance injunction is given: do not levy tax and do not treat as personal enjoyment land that has been donated to brāhmaṇas.