Jatukarnya 1.12: Nirṇayasindhu · Śūdrakamalākara

1.12

utkrāntyādīni dānāni daśa dadyān mṛtasya tu | gobhūmitilahiraṇyājyavāsodhānyaguḍāni ca || raupyaṃ lavaṇam ity āhur daśa dānāny anukramāt

One should give the ten gifts, beginning with the departure [of life], for the deceased: / a cow, land, sesame, gold, clarified butter, cloth, grain, and jaggery, / silver, and salt—these are said to be the ten gifts in order.

For a dying man one should give the ten gifts beginning with that at the departure: a cow, land, sesame, gold, ghee, clothes, grain, molasses, silver and salt — these they call the ten gifts in order.