Knowing every duty, Manu himself has said that he who, observant of proper control makes a gift of gems to a Brahmana observant of proper restraints, wins inexhaustible merit himself and confers inexhaustible merit upon the recipient.
यो ददाति स्थितः स्थित्यां तादृशाय प्रतिग्रहम्। उभयोरक्षयं धर्मं तं मनुः प्राह धर्मवित्॥