Mahādeva said:
1-8a. Giving water is the best (gift); it is always the best of the gifts. Therefore, a man should get constructed oblong reservoirs of water, wells and tanks. Wells dug for giving water destroy half the sin of a person of bad deeds, who is (later) always engrossed in good deeds. He from the reservoir of water dug by whom cows, brāhmaṇas, and good men always drink water, emancipates his family. (He too emancipates his family) in whose reservoir remains water in summer, which is never obtained in an inaccessible place and a place risky and difficult (to reach). I shall (now) tell you which are said to be the merits of the tanks that are constructed. He who has (constructed) a tank is honoured everywhere in the three worlds. The establishment of tanks is like a friendly house, increasing friends and friendship, producing fame and the best. A tank, which is well-constructed in a country, in a sacred place, and which is a great resort, is, the wise say, the fruit of dharma (righteousness), artha (worldly prosperity) and kāma (sensual enjoyment). (While constructing) a tank, one should have in view the four kinds of beings.
8b-18a. All the tanks lead to excellent virtue. Gods, men, gandharvas, manes, snakes, demons and immobilebeings resortto a tank. He in whose tank there is water in the rainy season, gets the fruit of maintaining the sacred fire. There is no doubt about it. He in whose (tank) there is water in the winter season, obtains the fruit of (the gift of) a thousand cows. There is no doubt. If there is water in his tank in the spring and summer seasons, the wise say, (he gets) the fruit of the Atirātra and horse-sacrifice. Now listen to the merits of planting trees. He who plants them would emancipate both the families (of his father and of his mother), O great sage. Therefore, a man should plant trees. There is no doubt that these trees become (his) sons and grandsons. He too, when he dies, obtains inexhaustible worlds. The trees worship all the hosts of gods with flowers, the manes with leaves, and all guests with their shadow. Kinnaras, serpents, demons, gods, gandharvas, men, so also hosts of sages resort to trees. They, having flowers and fruits, gratify human beings -in this world. Here and in the other world, they are the legal sons.
18b-26. Those brāhmaṇas who (construct) tanks, who plant trees and who have performed sacrifices, do not go away from heaven, so also others who tell the truth. Truth alone is the highest Brahman. Truth alone is the highest penance. Truth alone is the greatest sacrifice. Truth alone is the greatest knowledge. Truth is awake among gods; and truth is the highest position. Penance, sacrifices, religious merit, so also worship of deities and guests, the first precept, knowledge—all this is settled in truth. Truth is sacrifice; so also it is charity. It is the hymns. It is goddess Sarasvatī. Truth is practising a vow. Omkāra also is truth. Wind moves due to truth. The sun shines due to truth. Fire burns because of truth. Heaven exists on account of truth. Worship of all gods, bathing at all holy places, are said to be truth. (A truthful man) undoubtedly obtains everything in the world. Ifa thousand horse sacrifices and truth are compared, truth certainly is superior to all (kinds of) sacrifices. Gods, manes and sages are pleased by means of truth. They say, truth is the highest duty. They say, truth is the highest position.
27-31. They say, truth is the supreme Brahman; therefore I am explaining truth to you. The sages who were devoted to truth, who were engrossed in practising truth, practised very severe penance, secured divine faculties, and from this world went to heaven in aeroplanes accompanied by beautiful celestial damsels. Always truth should be spoken. There is nothing superior to truth. Men with devoted minds should bathe in a deep, large, divine, holy place or a pure lake. That bath is said to be great. Those men who do not tell lies for their own sake, or for the sake of others, or for the sake of their sons, go to heaven. Vedas, sacrifices, also hymns always abide in brāhmaṇas. They do not become manifest in those who have abandoned truth. Therefore, a man should practise truth.
Nārada said:
32. Tell me specifically the fruit of austerities again.
Mahādeva said:
Of all the castes brāhmaṇas have the power of penance.
33-38. I shall explain to you the meditation with penance, which brings about (i.e. fulfils) all desires, and which is very difficult to practise for brāhmaṇas. Listen to me when I am telling it. Penance is said to be the highest. (A man) gets (his desired) fruit by means of penance. He who is always engrossed in penance, rejoices along with deities. (A man) obtains heaven by means of penance. Glory is obtained by means of penance. (A man) obtains salvation by means of penance. He gets a great (thing) by means of penance. Knowledge, proficiency, wealth, good fortune, (good) form—all this which a man desires mentally, he obtains. Those who have not practised penance never go to Brahmā’s world. A man obtains (i.e. succeeds in) all that undertaking here and in the next world taking up which he practises penance. A man who is a drunkard, a man who cohabits with another’s wife, a man who kills a brāhmaṇa, a man who molests his preceptor’s wife, crosses over all this (i.e. destroys sins due to these) by means of penance and is totally free.
39-46. Even the lord of gods Śiva, ancient Viṣṇu, Brahma, Agni, Indra, and others who are endowed with penance, also eighty-six thousand sages, abstaining from sexual intercourse, rejoice along with deities in heaven on account of penance By means of penance a kingdom is secured. Formerly Indra, the lord of all, protected all by means of penance and granted their request. The gods—the Sun and Moon—engaged in the welfare of the entire world, shine because of penance only; so also the stars and the planets. He, eating (i.e. subsisting on) wild roots and fruits in the forest, obtains everything and gets every pleasure through penance. O sage, he who first studies Vedas—that (study of the Vedas) is equal to penance. By reciting the chapter the best brāhmaṇa gets double the fruit of the religious merit which he gets by teaching it. O great sage, as the world is without light without the Moon and the Sun, so also (it is lightless) without Purāṇa. Therefore, it should be reflected upon. He who practised penance, has knowledge from sacred texts, enlightens the people.
47-59. Therefore, a preceptor is most venerable of all the worthy recipients (of gifts); the knower of Purāṇas is the best recipient. Since he saves (a man) from falling, he is called a pātra (i.e. a worthy recipient). Those who give wealth, grains, gold, and various garments to a worthy recipient go to (i.e. obtain) the best position. Listen to the fruit of him (i.e. which he gets) who gives cows, buffaloes, splendid elephants and horses to the chief (brāhmaṇa). He would obtain the fruit of the horse-sacrifice inexhaustible in all worlds. He who gives him (i.e. the brāhmaṇa reading the Purāṇa), a splendid (piece of) land that is tilled and fertile, emancipates ten preceding and ten succeeding members of his family; and in a divine aeroplane he goes to Viṣṇu’s world. Gods are not so much pleased with sacrifices, with sprinklings (of water), with offerings, worships with flowers as they are with the books (of Purāṇas) being read. One who would arrange (the reading of) a religious book in the temple of Viṣṇu, or of the goddess, or of Śambhu, or of Gaṇeśa, so also of the Sun, obtains the fruit of a Rājasūya sacrifice or a horse-sacrifice. The reading of a book (containing stories from) Mahābhārata or Purāṇa is excellent. He obtains all desired objects and breaks through the world of the Sun. Having broken through the Sun’s world, he goes to the world of Brahmā; having lived there for hundreds of kalpas he becomes a king on the earth. He who would read Jaya (i.e. Mahābhārata) before a deity obtains the fruit which is declared to be the fruit of a thousand horse-sacrifices. Therefore, with all efforts, the auspicious reading of a book (containing stories) from Mahābhārata and Purāṇas should be done in Viṣṇu’s temple. There is nothing else (except this) that delights Viṣṇu or other residents of heaven.