Other learned Brahmanas say that it is Sacrifice. Others, again, say that it is gift. Others speak highly of penances. Others, the study of the scriptures.
यज्ञमित्यपरे विप्राः प्रदानमिति चापरे। तपस्त्वन्ये प्रशंसन्ति स्वाध्यायमपरे जनाः॥