The merit which 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 profuse gifts in the shape of Dakshina.
अग्निष्टोमप्रभृतिभिरिष्ट्वा च स्वाप्तदक्षिणैः। त तत्फलमवाप्नोति भूमिदानाद् यदश्नुते॥