Manava Dharmashastra 4.227

4.227

dānadharmaśca taḍāgādiḥ | samāhāradvandvaḥ | athavā dānaṃ ca taddharmaścāsāviti | dharmagrahaṇena protyādinā niyamabhāvamāha | bhāvena tuṣṭena prasannena cittena pātramāsādya vratādidānaṃ ca | evaṃ paurtikaṃ bahirvedikam |

Medhātithi’s commentary (manubhāṣya):
‘Charity and Righteousness’—in the form of tanks, etc; the compound being construed as a Copulative one. Or, it may.be explained as ‘the duty of charity;’ the mention of duty indicating the necessity of maintaining a cheerful disposition.

‘Bhāvena’—with the heart; ‘parituṣṭena’—cheerful, happy—‘If he finds a suitable recipient’, he shall offer gifts in connection with the observances that he keeps, as also in connection with the acts that he does outside the sacrificial altar.—(227)