Bhishma said This custom of giving umbrella and shoes was introduced by the Sun. O descendant of Bharata, these gifts are regarded meritorious in the three worlds.
भीष्म उवाच छत्रोपानहमेतत् तु सूर्येणैतत् प्रवर्तितम्। पुण्यमेतदभिख्यातं त्रिषु लोकेषु भारत॥