The Great Epic of the Bhārata dynasty 12.184.2

12.184.2

bhṛguruvāca |
hutena śāmyate pāpaṃ svādhyāye śāntiruttamā |
dānena bhoga ityāhustapasā sarvamāpnuyāt || 2 ||

'Bhrigu said, 'By pouring libations on the sacred fire, sin is burnt. By study of the Vedas one obtains blessed tranquillity. By gift, one obtains pleasure and articles of enjoyment. By Penances, one acquires blessed heaven. Gift is said to be of two kinds: gifts for the other world, and those for this. Whatever is given to the good attends the giver in the other world. Whatever is given to those that are not good produces consequences enjoyable here. The consequences of gifts are commensurate with the gifts themselves.'