That man who gives away a pair of sandals to a superior Brahmana who is worthy of the gift, acquires similar merits. By giving away an umbrella, a person gets comfortable shade in the next world.
उपानहो च यो दद्यात् पात्रभूते द्विजोत्तमे। छत्रदाने सुखां छायां लभते परलोकगः॥