A Kshatriya should make gifts of earth to a pious Brahmana; such a Brahmana should accept the gift with due rites. None else, however save a Kshatriya can make gifts of Earth.
पृथिवीं क्षत्रियो दद्याद् ब्राह्मणायेष्टिकर्मिणे। विधिवत् प्रतिगृह्णीयान्न त्वन्यो दातुमर्हति॥