Shloka 17
Bhūmi-dānasya Māhātmya
The Pre-eminence of Land-Gift
तडागे यस्य गावस्तु पिबन्ति तृषिता जलम् | मृगपक्षिमनुष्याश्व सो5श्वमेधफलं लभेत्,जिसके तालाबमें प्यासी गौएँ पानी पीती हैं तथा मृग, पक्षी और मनुष्योंको भी जल सुलभ होता है, वह अश्वमेध यज्ञका फल पाता है
taḍāge yasya gāvas tu pibanti tṛṣitā jalam | mṛga-pakṣi-manuṣyāśva so ’śvamedha-phalaṁ labhet ||
毗湿摩说道：“凡有池塘，使渴牛得饮，且水亦便于野兽、飞鸟、人类与马匹取用者，此人所得功德，等同于阿湿婆梅陀马祭（Aśvamedha）。此教诲将以慈悲供水、普济群生之举，尊为至上的达摩，可与最高的王者大祭相匹敌。”
भीष्म उवाच
Educational Q&A
Providing accessible water to all beings—cows, animals, birds, humans, and horses—is presented as an exceptionally high form of dharma, yielding merit comparable to the grand Aśvamedha sacrifice. The verse prioritizes compassionate, life-sustaining public service over mere ritual grandeur.
In Anuśāsana Parva, Bhīṣma instructs Yudhiṣṭhira on dharma and the fruits of charitable acts. Here he praises the construction or maintenance of a pond that relieves thirst for many beings, declaring its spiritual reward to be as great as that of an Aśvamedha.