Mbh 13.62.2b

[328] Given away or accepted in gift, the name that is dear to her is Priyadatta. The gift of earth is desirable. That king who makes a gift of earth unto a learned Brahmana, obtains from that gift a kingdom. Upon re-birth in this world, such a man without doubt attains to a position that is equal to that of a king. Hence a king as soon as he gets earth, should make gifts of earth unto the Brahmanas. None but a lord of earth is competent to make gifts of earth. Nor should one that is not a deserving person accept a gift of earth. They who desire earth should, without doubt, conduct themselves in this way (i.e., make gifts of earth). That person who takes away earth belonging to a righteous person never gets any earth. By making gifts of earth unto the righteous, one gets good earth. Of virtuous soul, such a giver acquires great fame both here and hereafter. That righteous king respecting whom the Brahmanas say, 'We live on earth given to us by him,' is such that his very enemies cannot utter the least reproach respecting his kingdom.[329] Whatever sins a man commits from want of the means of support, are all washed off by gift of only so much earth as is covered by a cow-hide. Those kings that are mean in their acts or are of fierce deeds, should be taught that gift of earth is exceedingly cleansing and is at the same time the highest gift (in respect of merit). The ancients thought that there was always very little difference between the man who performs a Horse-sacrifice and him that makes a gift of earth unto one that is righteous. The learned doubt the acquisition of merit by doing all other acts of righteousness. The only act with respect to which they do not entertain doubt is the gift of earth which, indeed, is the foremost of all gifts. The man of wisdom who makes gifts of earth, gives away all these, viz., gold, silver, cloth, gems and pearls and precious stones.