Mahabharata 13.99.22

13.99.22

evametattaḍāgeṣu kīrtitaṃ phalamuttamam |
ata ūrdhvaṃ pravakṣyāmi vṛkṣāṇāmapi ropaṇe || 22 ||

Whatever measure of water is drunk from one's tank and whatever measure is taken therefrom by others for purposes of bathing, all become stored for the benefit of the excavator of the tank and he enjoys the same for unending days in the next world. Water, especially in the other world, is difficult to obtain, O son. A gift of drink produces eternal happiness. Make gifts of sesame here. Make gifts of water. Do thou also give lamps (for lighting dark places.) While alive and awake, do thou sport in happiness with kinsmen. These are acts which thou shalt not be able to achieve in the other world. The gift of drink, O chief of men, is superior to every other gift. In point of merit it is distinguished above all other gifts. Therefore, do thou make gifts of water. Even thus have the Rishis declared what the high merits of the excavation of tanks are I shall now discourse to thee on the planting of trees. Of immobile objects six classes have been spoken of. They are Vrikshas, Gulmas, Latas, Vallis, Twaksaras, and Trinas of diverse kinds. These are the several kinds of vegetables. Listen now to the merit that attaches to their planting. By planting trees one acquires fame in the world of men and auspicious rewards in the world hereafter. Such a man is applauded and reverenced in the world of the Pitris. Such a man's name does not perish even when he becomes a citizen of the world of deities.