"'Bhishma said, "The illustrious Atri, the son of the Grandsire Brahman,
said, 'They who make gifts of gold are said to make gifts of everything
in the world.' King Harischandra said that the gift of gold is
sin-cleansing, leads to long life, and becomes productive of
inexhaustible merit unto the Pitris. Manu has said that a gift of drink
is the best of all gifts: therefore should a man cause wells and tanks
and lakes to be excavated. A well full of water and from which diverse
creatures draw water, is said to take off half the sinful acts of the
person who has excavated it. The whole race of a person is rescued from
hell and sin in whose well or tank or lake kine and Brahmanas and
righteous people constantly quench their thirst. That man transcends
every kind of calamity from whose well or tank every one draws water
without restraint during the summer season. Ghee is said to gratify the
illustrious Vrihaspati, Pushan, Bhaga, the twin Aswins, and the deity of
fire. Ghee is possessed of high medicinal virtues. It is a high requisite
for sacrifice. It is the best of all liquids. The merit a gift of ghee
produces is very superior. That man who is desirous of the reward of
happiness in the next world, who wishes for fame and prosperity, should
with a cleansed soul and having purified himself make gifts of ghee unto
the Brahmanas. Upon that man who makes gifts of ghee unto the Brahmanas
in the month of Aswin, the twin Aswins, gratified, confer personal
beauty. Rakshasas never invade the abode of that man who makes gifts unto
the Brahmanas of Payasa mixed with ghee. That man never dies of thirst
who makes gifts unto the Brahmanas of jars filled with water. Such a
person obtains every necessary of life in abundance, and has never to
undergo any calamity or distress. That man, who with great devotion and
restrained senses makes gifts unto the foremost of Brahmanas, is said to
take a sixth part of the merits won by the Brahmanas by their penances.
That man who makes presents unto Brahmanas having the means of life, of
firewood for purposes of cooking as also of enabling them to drive away
cold, finds all his purposes and all his acts crowned with success. Such a
one is seen to shine with great splendour over all his enemies. The
illustrious deity of fire becomes pleased with such a man. As another
reward, he never becomes divested of cattle, and he is sure to achieve
victory in battles. The man who makes a gift of an umbrella obtains
children and great prosperity. Such a person is never affected by any
eye-disease. The merits also that spring from the performance of a
sacrifice become his. That man who makes a gift of an umbrella in the
season of summer or rains, has never to meet with any heart-burning on
any account. Such a man quickly succeeds in freeing himself from every
difficulty and impediment. The highly blessed and illustrious Rishi
Sandilya has said that, of all gifts, the gift of a car, O king, is the
best."'"