If a person, O king, makes a gift of rich and fertile earth that is capable of granting every wish he succeeds in attaining to the position of a king of kings (in his next life). A gift of earth, therefore, is the foremost of all gifts.
महीं स्फीतां ददद् राजन् सर्वकामगुणान्विताम्। राजाधिराजो भवति तद्धि दानमनुत्तमम्॥