Mbh 13.62.4a

"'Bhishma continued, "Thus addressed by the chief of the celestials the preceptor of the deities, viz., Vrihaspati of great energy, said these words in reply unto him of a hundred sacrifices. 'Endued as he is with the merits that attach to the gift of earth, the region of felicity reserved for the person who makes gift of such earth as is auspicious and rich with every taste, never become exhausted.[331] That king, O Sakra, who desires to have prosperity and who wishes to win happiness for himself, should always make gifts of earth, with due rites, unto deserving persons. If after committing numerous sins a person makes gifts of earth unto members of the regenerate class, he casts off all those sins like a snake casting off its slough. The person that makes a gift of earth is said to make gifts of everything, that is, of seas and rivers and mountains and forests. By making a gift of earth, the person is said to give away lakes and tanks and wells and streams. In consequence of the moisture of earth, one is said to give away articles of diverse tastes by making a gift of earth. The man who makes a gift of earth is regarded as giving away herbs and plants possessed of high and efficacious virtues, trees adorned with flowers and fruit, delightful woods, and hillocks. The merit that a person acquires by making a gift of earth is incapable of being acquired by the performance of even such great sacrifices as the Agnishtoma and others with plentiful gifts in the shape of Dakshina. The giver of earth, it has been already said, rescues ten generations of both his paternal and maternal races. Similarly, by taking away earth that was given away, one hurls oneself into hell and casts ten generations of both one's paternal and maternal lines into the same place of misery.