Manava Dharmashastra 3.85

3.85

nityaṃ bhaktadānamarthine śaktito dātavyam | idaṃ tvadhikārāntaram | yadgurave gāṃ dattvā phalamāpnoti taddvittāṃ dattvā govratasyāviśiṣṭamiti | smṛtyantare sarvaphalatā pāpapramocanārthatā'pi godānasya śrutā | yāvatāmalpopakārāṇāṃ mahopakāraiḥ phalasāmyamucyate, teṣāṃ lokavatparimāṇātaḥ phalaviśeṣo'vagantavyaḥ | prāpyate tadeva phalam, na tu cirakālam | āvācyo hyayaṃ nyāyaḥ—"paṇalabhyaṃ hi kaḥ prājñaḥ krīṇāti daśabhiḥ paṇaiḥ" iti | samānaphalatve mahāprayāsānarthakyaṃ prāpnoti | "agurryathāvidhi" kecitpaṭhanti | tatra nañalpavacano draṣṭavyo'lpaguriti |

Medhātithi’s commentary (manubhāṣya):
That une should always give food to one in want of it, according to his means—(having been declared in the preceding verses), the present verse supplies another incentive.

The reward that one obtains by giving a cow to the Teacher is obtained by giving alms ; i.e., it does not differ in any way from that of the giving of a cow. In another Smṛti, the giving of the cow has been described as buying ‘all rewards,’ and also as ‘freeing from all sins.’ Whenever a text declares that same rewards follow from the rendering of small help und of greater help, we should understand that there will be a difference in the quantity, as there is in ordinary life. That is, the same reward is obtained, but it does not continue for an equally long time. [There must be some such difference] for there is the well-known maxim—‘what wise man will buy with ten pice a thing that can be obtained for only one?’ If the results in the two casus were really equal in all respects, then there would be no use in undertaking the work that requires u greater effort.

Some people read ‘gāndatvā guryathāvidhi’ (‘by the person without cows giving a cow’); and in this case, the negative particle (in the compound ‘aguḥ,’ ‘without cows’) means few; i.e., one who possesses only a few cows.

‘Merit’ is meritorious act; the reward of this.—(95)