Garudapurana 2.31.2

2.31.2

yāvadrajaḥ pramāṇābdaṃsvarge tiṣṭhati bhūmidaḥ /
aśvārūḍhāśca te yānti dadate ye hyupānahau //

A giver of land dwells in heaven for as many years as there are particles of dust. / And those who give shoes travel mounted on horses;