The Brahmana, who having accepted a gift of gems, makes a gift of them to Brahmanas, wins endless merit himself and confers endless merit upon him from whom he had originally received them.
यद् वै ददाति विप्रेभ्यो ब्राह्मणः प्रतिगृह्य वै। उभयोः स्यात् तदक्षय्यं दातुरादातुरेव च॥