One should make gifts of kine and horses and riches and food and other kinds of articles to Brahmana who is gifted with such qualifications. By making such gifts to such persons one acquires great happiness in the next world.
प्रज्ञाश्रुताभ्यां वृत्तेन शीलेन च समन्वितः। तारयेत कुलं सर्वमेकोऽपीह द्विजर्षभः॥ गामश्वं वित्तमन्नं व तद्विधे प्रतिपादयेत्। द्रव्याणि चान्यानि तथा प्रेत्यभावे न शोचति॥