Garudapurana 2.22.66

2.22.66

iṣṭvā vai vāśvamedhādīndadyāddānāni yo naraḥ /
ārāmodyānavāpyādeḥ prapāyāścaiva kārakaḥ //

The man who, having sacrificed with horse-sacrifices and the like, gives gifts, / and who constructs groves, parks, ponds, and the like, as well as a water-station;