There is a verse in the Maniras which says,-(Ye sacrificer, perform the sacrifice with gifts of costly things. I will give you the happiness represented by sons, animals, and heaven.) To live, therefore, in accordance with the ordinance is said to be the highest form of asceticism. Therefore, you should perform sacrifice and penances in the shape of gifts.
एतद्वोऽस्तु तपोयुक्तं ददामीत्वृषिचोदितम्। तस्मात् तत्तद् व्यवस्थानं तपस्वि तप उच्यते॥