The acquisition of riches is an act of slight mcrit. Its gift to a worthy person is fraught with greater merit. Of still greater merit is the (proper) time. Lastly, devotion is fraught with the highest merit.
द्रव्यागमो नृणां सूक्ष्मः पात्रे दानं ततः परम्॥ कालः परतरो दानाच्छ्रद्धा चैव ततः परा।