Mbh 13.62.2c

Penances, sacrifice, Vedic lore, good behaviour, absence of cupidity, firmness in truth, worship of seniors, preceptors, and the deities--all these dwell in him who makes a gift of earth. They who ascend to the region of Brahman by leaving off their lives in battle, after having fought without any regard for themselves to secure the benefit to their masters--even they are unable to transcend the merit of those that make gifts of earth. As the mother always nourishes her own child with milk from her breast, even so doth the earth gratify with all the tastes the person that makes a gift of earth. Mrityu, Vaikinkara, Danda, Yama, Fire who is possessed of great fierceness, and all heinous and terrible sins are incapable of touching the person that makes a gift of earth. That man of tranquil soul who makes a gift of earth gratifies (by that act) the Pitris dwelling in their own region and the deities also hailing from the region that is theirs. The man who makes a gift of earth unto one that is emaciated and cheerless and destitute of the means of life and languishing with weakness, and who thereby supplies one with the means of subsistence, becomes entitled to the honour and merit of performing a sacrifice. Even as an affectionate cow runs towards her calf, with full udders dropping milk, the highly-blessed earth after the same manner, runs towards the person who makes a gift of earth. That man who makes unto a Brahmana a gift of earth which has been tilled, or sown with seeds or which contains standing crops, or a mansion well-equipped with every necessary, succeeds in becoming (in next life) the accomplisher of the wishes of everybody. The man who causes a Brahmana possessed of the means of life, owning a domestic fire and of pure vows and practices, to accept a gift of earth, never falls into any danger or distress. As the moon waxes day by day, even so the merit of a gift of earth becomes enhanced every time such earth produces crops.