Manava Dharmashastra 4.233

4.233

pūrvasya vidherarthavādaḥ | dīyanta iti dānāni deyadravyāṇi | dānakriyaiva vā dānam | brahmadānaṃ vedādhyayanavyākhyāne | vāryādīnāṃ sarvadānottamatvādvaṅgrahaṇam |

Medhātithi’s commentary (manubhāṣya):
This is a commendatory supplement to the foregoing injunction.

The term ‘dāna’ stands for things given, gifts, or for the act of giving.

‘Giving of Veda’—Studying and expounding the Veda,

It is superior to the giving of every other thing, in the shape of water, etc.—(233)