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The Law Code of Yājñavalkya 2.8.42

Mitākṣarā (Ṛjumitākṣarā) 2.8.42

Language
Sanskrit

2.8.42

bhūmiṃ yaḥ pratigṛhnāti yaś ca bhūmiṃ prayacchati |
ubhau tau puṇyakarmāṇau niyatau svargagāminau ||

and because praise of gifting is seen: / "He who receives land, and he who gives land— / both of them are performers of virtuous deeds, destined to go to heaven."

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