Dakshasmriti 3.6

3.6

īṣaddānāni cānyāni bhūmirāpastṛṇāni ca
pādaśaucaṃ tathābhyaṅgamāśrayaḥ śayanantathā

And other small gifts: a place to sit, water, grass [mats], / washing of the feet, also anointing with oil, shelter, and bedding;