There is not act more hard to perform than gift. There is no mode of life which is superior to serving one's mother. There is no creature are superior to those who are conversant with the three Vedas. Likewise, Renunciation is the highest penance.
न दुष्करतरं दानान्नातिमातरमाश्रयः। विद्यभ्यः परं नास्ति संन्यासः परमं तपः॥