By making gifts to a Brahmana one is sure to acquire the highest heaven. Verily, the making of gifts is the highest of deeds that one can perform.
ब्राह्मणस्य हि दत्तेन ध्रुवं स्वर्गो ह्यनुत्तमः। शक्यः प्राप्तुं विशेषेण दानं हि महती क्रिया॥