Shloka 14
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 ||
毗湿摩说道：“凡令人修筑良池，使其至春季仍能蓄水，因而成为渴乏众生的大庇护者，此人所得功德，即为阿提罗多罗祭（Atirātra）之果报。此教诲将济世利民与慈悲之行提升为达摩，其价值与重大的吠陀祭仪等同。”
भीष्म उवाच
Educational Q&A
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.