Garudapurana 2.48.42

2.48.42

evaṃ samācārayuto naro 'pi vāpīṃ sakūpāṃ sajalaṃ taḍāgam /
prapāśubhaṃ hṛdgṛhadevamandiraṃ kṛtaṃ nareṇaiva sa dharmauttamaḥ //

Even a man endowed with such conduct, when a stepped well with a regular well, a pond with water, / an auspicious cistern, or a temple of God has been built by that man in his heart's home—that is supreme dharma.”