Mbh 13.67.2a

"'Bhishma said, "I shall, O chief of Bharata's race, discourse to thee upon this subject. Listen to me, O thou of unbaffled prowess, as I speak to thee. I shall, O sinless one, discourse unto thee of gifts beginning with that of drink. The merit that a man acquires by making gifts of food and drink is such that the like of it, I think, is incapable of being acquired through any other gift. There is no gift, therefore, that is superior to that of either food or drink. It is by food that all living creatures are able to exist. For this reason, food is regarded as a very superior object in all the worlds. From food the strength and energy of living creatures constantly increases. Hence, the lord of all creatures has himself said that the gift of food is a very superior gift. Thou hast heard, O son of Kunti, what the auspicious words are of Savitri herself (on the subject of the gift of food). Thou knowest for what reason those words were said, what those words were, and how they were said in course of the sacred Mantras, O thou of great intelligence. A man, by making a gift of food, really makes a gift of life itself. There is no gift in this world that is superior to the gift of life. Thou art not unacquainted with this saying of Lomasa, O thou of mighty arms! The end that was attained in former days by king Sivi in consequence of his having granted life to the pigeon is acquired by him, O monarch, who makes a gift of food unto a Brahmana. Hence, it has been heard by us that they that give life attain to very superior regions of felicity in after life. Food, O best of the Kurus, may or may not be superior to drink. Nothing can exist without the aid of what springs from water. The very lord of all the planets, viz., the illustrious Soma, has sprung from water. Amrita and Sudha and Swadha and milk as also every kind of food, the deciduous herbs, O monarch, and creepers (medicinal and of other virtues), spring from water.