Samvartta Smriti 47

47

nānāvidhāni dravyāṇi dhānyāti subahūni ca
samudrajāni ratnāni naro vigatakalmaṣaḥ
dattvā viprāya mahate prāpnoti mahatīṃ śriyam

Various goods, abundant grains, / and gems born of the ocean—giving [these] to an eminent Brahmin, / a person, freed from defilement, attains great fortune.