That king who succeeds in making gifts of earth with such crops standing thereon as sugarcane or barley or wheat, or with kine and horses and other draft cattle, earth that has been acquired with the might of the giver's arms, that has mineral in its bowels and that is covered with every kind of wealth on the surface, acquires unending regions of happiness in the next world, and such a king it is that is said to celebrate the earthsacrifice.
इक्षुभिः संततां भूमिं यवगोधूमशालिनीम्। गोऽश्ववाप्तनपूर्णां वा बाहुवीर्यादुपार्जिताम्॥ निधिगर्भो ददद् भूमिं सर्वरत्नपरिच्छदाम्। अक्षयाँल्लभते लोकान् भूमिसत्रं हि तस्य तत्॥