Shloka 12
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 ||
毗湿摩说道：若有人之池能蓄水至寒季（hemanta，初冬），则其所得功德，等同于一场大祭，其中以大量黄金为祭礼酬赠（dakṣiṇā）。
भीष्म उवाच
Educational Q&A
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.