Maheshvara said He who has a liberal disposition, who honours Brahmanas and treats them with hospitality, who makes gifts of food and drink and clothes and other articles of enjoyment to the destitute; the blind and the distressed, who makes gifts of houses erects hall, digs wells, constructs shelters whence pure and cool water is distributed, excavates tanks makes arrangements for the free distributions of gifts every day, gives to all comers what each prays for, who makes gifts of seats and beds and vehicles, wealth, jewels and gems, houses, all kinds of corn, kine, fields and women, he who always makes these gifts with a cheerful heart, becomes a denizen, O goddess, of the celestial region.
श्रीमहेश्वर उवाच दाता ब्राह्मणसत्कर्ता दीनार्तकृपणादिषु। भक्ष्यभोज्यानपानानां वाससां च प्रदायकः॥ प्रतिश्रयान् सभाः कूपान् प्रपाः पुष्करिणीस्तथा। नैत्यकानि च सर्वाणि किमिच्छकमतीव च।॥ आसनं शयनं यानं गृहं रत्नं धनं तथा। सस्यजातानि सर्वाणि गाः क्षेत्राण्यथ योषितः॥ सुप्रतीतमना नित्यं यः प्रयच्छति मानवः। एवंभूतो नरो देवि देवलोकेऽभिजायते॥