Mbh 13.62.2e

Through the blessed and righteous acts of such a king, his subjects become freed from anxiety. The subjects, restrained from wicked acts, grow in prosperity through their own conduct. Capable of retaining what they have, they go on making new acquisitions. That king who makes gifts of earth is regarded as well-born. He is regarded as a man. He is a friend. He is righteous in his acts. He is a giver. He is regarded as possessing prowess. Those men who make gifts of ample and fertile earth unto Brahmanas conversant with the Vedas, always shine in the world, in consequence of their energy, like so many suns. As seeds scattered on the soil grow and return a goodly crop, even so all one's wishes become crowned with fruition in consequence of one's making gifts of earth. Aditya and Varuna and Vishnu and Brahman and Soma and Hutasana, and the illustrious and trident-bearing Mahadeva, all applaud the man that makes a gift of earth. Living creatures spring into life from the earth and it is into the earth that they become merged when they disappear. Living creatures which are distributed into four classes (i.e., viviparous, oviparous, filthborn, and vegetables) have earth for their constituent essence. The earth is both the mother and father of the universe of creatures, O monarch. There is no element, O ruler of men, that can compare with earth. In this connection is cited the old narrative of a discourse between the celestial preceptor Vrihaspati and Indra the ruler of Heaven, O Yudhishthira. Having adored Vishnu in a hundred sacrifices each of which was distinguished by plentiful gifts as Dakshina, Maghavat put this question to Vrihaspati, that foremost of all eloquent persons.