Gifts a distinguished person and acceptance of the gifts made by a distinguished person both produce equal merit. Of these two acts, however, the making of a gift is superior to the acceptance thereof.
विशिष्टस्य विशिष्टाच्च तुल्यौ दानप्रतिग्रहौ। तयोः पुण्यतरं दानं तद् द्विजस्य प्रयच्छतः॥