Bhagavatapurana 5.24.19

5.24.19

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no evaitat sākṣātkāro bhūmi-dānasya yat tad bhagavaty aśeṣa-jīva-nikāyānāṃ jīva-bhūtātma-bhūte paramātmani vāsudeve tīrthatame pātra upapanne parayā śraddhayā paramādara-samāhita-manasā sampratipāditasya sākṣād apavarga-dvārasya yad bila-nilayaiśvaryam //

19. It should not be thought that only this *i.e.*, his Lordship over the nether region and nothing else, is the most important and final fruit of his gift of land to the glorious Vasudeva the supreme Atman, who is the life and ruler of all embodied beings, the most holy recipient that ever came, a gift which was made with absolute faith and regard and resignation of mind and to one who is the direct way (guide) to *Moksha*.