Mahabharata 13.65.30

13.65.30

kṣetrabhūmiṃ dadalloke putra śriyamavāpnuyāt |
ratnabhūmiṃ pradattvā tu kulavaṃśaṃ vivardhayet || 30 ||

[paragraph continues] That person in whose house a Brahmana of restrained sense, well-versed in the Vedas, and belonging by birth to a family of preceptors, resides in contentment, succeeds in attaining to and enjoying a region of high felicity. After the same manner, O best of the Bharatas, by giving away a shed for the shelter of kine that can keep out cold and rain and that is substantial in structure, the giver rescues seven generations of his race (from hell). By giving away a piece of arable earth the giver attains to excellent prosperity. By giving a piece of earth containing mineral wealth, the giver aggrandises his family and race. One should never give away any earth that is barren or that is burnt (arid); nor should one give away any earth that is in close vicinity to a crematorium, or that has been owned and enjoyed by a sinful person before such gift. When a man performs a Sraddha in honour of the Pitris on earth belonging to another person, the Pitris render both the gift of that earth and the Sraddha itself futile. Hence, one possessed of wisdom should buy even a small piece of earth and make a gift of it. The Pinda that is offered to one's ancestors on earth that has been duly purchased becomes inexhaustible. Forests, and mountains, and rivers, and Tirthas are regarded as having no owners. No earth need be purchased here for performing Sraddhas. Even this has been said, O king, on the subject of the merits of making gifts of earth.