And in a particular year produces one hundred times the merit (than gifts made at any other time). A gift made on the last day of the month produces inexhaustible merit. A gift made when the sun is on the solicit points, a gift made on the last day of the sun's path through Ubra, Asris, Gemini, Vrigo and Pisces and a gift made during the eclipses of the sun and the moon produce merits that are inexhaustible.
अयने विषुवे चैव षडशीतिमुखेषु च। चन्द्रसूर्योपरागे च दत्तमक्षयमुच्यते॥