A king, by making gifts of earth, is purged off of all his sins. There is no gift, therefore, which is superior to the gift of earth.
भूमिप्रदानान्नृपतिर्मुच्यते सर्वकिल्बिषात्। न हि भूमिप्रदानेन दानमत्यद् विशिष्यते॥