Shloka 10
Bhūmi-dānasya Māhātmya
The Pre-eminence of Land-Gift
वर्षाकाले तडागे तु सलिलं यस्य तिष्ठति । अग्निहोत्रफलं तस्य फलमाहुर्मनीषिण:,जिसके खोदवाये हुए तालाबमें बरसात भर पानी रहता है, उसके लिये मनीषी पुरुष अन्निहोत्रके फलकी प्राप्ति बताते हैं
varṣākāle taḍāge tu salilaṃ yasya tiṣṭhati | agnihotraphalaṃ tasya phalam āhur manīṣiṇaḥ ||
毗湿摩说道：雨季之时，若有人所掘之池能蓄水不竭，智者称其所得功德，等同于行阿耆尼火供（Agnihotra）之果。
भीष्म उवाच
Educational Q&A
Creating and maintaining a water source for others—such as a pond that holds rainwater—is praised as a high form of dharma, yielding merit comparable to the revered Agnihotra sacrifice.
In Bhīṣma’s instruction on righteous conduct and gifts (dāna), he extols the spiritual value of public-benefit works, specifically the digging of ponds that retain water, and equates their merit with a major Vedic rite.