The Law Code of Yājñavalkya 1.9: atha dānaprakaraṇam

Now, intending to explain the duty of giving gifts, he states the praise of the recipient to establish the recipient, who is an integral factor thereof:

Having performed ascetic penance, Brahmā created Brahmins for the preservation of the Veda,
for the satisfaction of the ancestors and the gods, and for the protection of duty.

Brahmā—Hiraṇyagarbha—at the beginning of the cosmic cycle, having performed ascetic penance, having meditated, reflecting “Whom shall I create?”, created the Brahmins first. For what purpose? “For the preservation of the Veda,” that is, for the protection of the Veda; “for the satisfaction of the ancestors and the deities”; and “for the protection of duty” by means of instructing in its practice. Therefore, that which is given to them yields imperishable fruit—this is the purport.

Brahmins devoted to learning and recitation are the lords over all;
superior to them are those dedicated to ritual action; and even superior to them are those who best know the supreme self.

“Brahmins are the lords,” that is, are superior to all, such as Kshatriyas and others, by caste and by duty. Even among Brahmins, those devoted to learning and recitation, being endowed with learning and recitation, are elevated. Even superior to them are those dedicated to ritual action, being given to performing enjoined rites. Even superior to them are those who best know the supreme self, being devoted to the knowledge of the truth of the self through tranquility, self-restraint, and the like in the manner to be described; “are superior” is supplied from the context.

Having thus declared their worthiness as recipients individually by way of praising caste, learning, practice, and asceticism, he now states their complete worthiness when these are combined:

Worthiness as a recipient does not come through learning alone, nor through asceticism;
where conduct and both of these are found, that indeed is proclaimed a [worthy] recipient.

Through learning alone—through the accomplishment of learning and recitation—there is never complete worthiness as a recipient. Nor is it through asceticism alone, such as tranquility and self-restraint. From the word “even” (api), it follows that neither through practice alone nor through caste alone is there complete worthiness as a recipient. How then? In whichever person there is conduct, that is, practice, and both of these, namely learning and asceticism—and from the word “and” (ca), the Brahmin caste as well—that person alone is proclaimed by Manu and others to be a complete recipient. “Indeed” (hi), because there is no recipient superior to this. Here, one should understand a gradation of fruit in accordance with the progressive excellence of the combinations of caste, learning, practice, and asceticism.

A gift of cows and other things must be given to a worthy recipient.

Cows, land, sesame, gold, and other gifts should be given, duly honored, to a worthy recipient;
nothing should be given to an unworthy recipient by a wise man who desires his own highest good.

To the aforesaid worthy recipient, cows and other gifts should be given, duly honored, accompanied by the ritual procedures enjoined in the scriptures, such as the pouring of water. To an unworthy recipient—such as a Kshatriya or the like, or an outcaste or the like among Brahmins—nothing, not even a little, should be given by a wise man who understands the distinction in fruit based on the distinction of recipients and who desires the highest good, that is, complete fruit. By using the word “highest good” (śreyas), it is indicated that in giving to an unworthy recipient there is also some fruit, though of the nature of darkness (tāmasa). As Kṛṣṇa Dvaipāyana has said:

“That gift which is given at the wrong place and time, and to unworthy recipients,
without honor and with contempt, that is declared to be of the nature of darkness.”

By saying “it should not be given to an unworthy recipient,” it is indicated that when an auspicious place, time, and material are at hand, but the worthy recipient is not present, one should renounce the material intending him or promise it to him, and then deliver it, but must not give it to an unworthy recipient. Likewise, even what has been promised should not be given if an association with sin or the like is subsequently discovered, on account of the prohibition: “Even having promised, one should not give to one associated with unrighteousness.”

Having stated the prohibition for the donor with respect to an unworthy recipient, he speaks with respect to the recipient:

A gift should not be accepted by one destitute of learning and asceticism;
by accepting it, he drags both the donor and himself down.

A gift, such as gold, should not be accepted by one destitute of learning and asceticism. Because one destitute of learning and the like, by accepting, drags down—causes to fall—both the donor and himself into hell.

It has been stated that cows and other gifts should be given to a worthy recipient; regarding that, he states a specific rule:

A gift should be given every day to a worthy recipient, especially on specific occasions;
even when asked, it should be given, purified by faith, according to one's ability.

Every day, according to one's capacity, following the prescribed rule, cows and other gifts should be given to a worthy recipient without causing hardship to one's family. On specific occasions, such as lunar eclipses, it should be given especially, with greater effort. Even when solicited, it should be given according to one's capacity, purified by faith, that is, sanctified by freedom from malice. By saying “it should be given even when asked,” it is stated that a gift given by going to the worthy recipient oneself or by inviting him yields great fruit. And so says a traditional text:

“The gift that is given by going [to the recipient] is remembered as having boundless fruit;
that given by inviting him has a thousandfold fruit, but when asked, it has half of that.”

It has been stated that cows and other gifts should be given; regarding that, he states a specific rule concerning the gift of a cow:

A cow whose horns are of gold, with hooves of silver, well-behaved, accompanied by cloth,
with a bronze milking vessel, yielding much milk, should be given along with a sacrificial fee.

She whose horns are made of gold is “one whose horns are of gold.” Accompanied by hooves of silver, accompanied by cloth, equipped with a bronze vessel, yielding much milk, gentle, the cow should be given according to one's ability, together with a sacrificial fee.

He states the fruit of the gift of a cow:

The giver of this [cow] attains heaven for as many years as there are hairs [on her]; / and if she is a tawny cow, he further delivers his family up to the seventh generation.

The giver attains heaven for years equal to the number of hairs of this cow. If she is a tawny cow, then she does not deliver the giver alone, but even the family up to the seventh—comprehending the seventh—six [ancestors] beginning with the father, and himself as the seventh. The word *bhūyas* ('further') is used in the sense of *api* ('even'). || 1.205

[Now] the fruit of the gift of a cow facing both ways [during delivery]:

Giving a cow facing both ways according to the previous rule, / its giver attains heaven for aeons equal to the hairs of the cow with her calf.

'Equal to the hairs of the cow with her calf' means: she is 'with her calf' (savatsā) because she is together with the calf; equal to the hairs of that [pair]—as many hairs as there are on the calf and the cow, for that number of aeons (kṛta, tretā, and so forth), giving a cow facing both ways, the giver attains—experiences—heaven, if he gives according to the rule previously stated. || 1.206

Now, what is a cow facing both ways, and why is that gift of such great fruit? To this he says:

As long as two feet and the head of the calf are seen in the vulva, / so long the cow is to be regarded as the earth, until she releases the embryo.

For as long as the two feet and the head of the calf emerging from the womb are seen in the vulva, so long is she called 'facing both ways' because she has a head facing in both directions. For as long as she does not release the embryo, so long is that cow to be regarded as equal to the earth. Therefore, an extraordinary reward is appropriate. || 1.207

[Now] the reward for the general gift of a cow:

Having given a cow in any manner whatsoever, whether yielding milk or not yielding milk, / free from disease and not emaciated, the giver is honored in heaven.

Having given a cow 'in any manner whatsoever'—even in the absence of golden horns and so forth, as far as possible according to the previously stated rule—whether a milch cow (yielding milk) or a non-milch cow (yet not barren), free from disease (without illness), and not emaciated (not extremely weak), the giver is honored—worshiped—in heaven. || 1.208

He states what is equal to the gift of a cow:

Massaging the weary, caring for the sick, worshiping the gods, / washing the feet [of Brahmins], and cleaning up the remnants of food left by twice-born men, are equal to the gift of a cow.

'Massaging the weary' means removing fatigue by providing a seat, a bed, and the like. 'Caring for the sick' means [caring] according to one's ability by giving medicines and so forth. 'Worshiping the gods' means venerating Hari, Hara, Hiraṇyagarbha, and others with perfumes, garlands, and so forth. 'Washing the feet' means of twice-born men who are equal or superior [to oneself]. 'Cleaning up the remnants' means of those very persons. These are equal to the immediately preceding gift of a cow. || 1.209

Having given land, lamps, food, clothing, water, sesame, clarified butter, shelters, / provision for marriage, gold, and a draft animal, one is honored in heaven.

'Land' means fruit-bearing. 'Lamps' means in temples and the like. 'Shelter' means refuge for travelers. What is given for marriage (gārhasthya) in the form of a maiden is 'provision for marriage' (naiveśika). 'Gold' is suvarṇa. 'A draft animal' is a bull capable of bearing a burden. The rest is well known. Having given these—land, lamps, and so forth—one is honored—worshiped—in the heavenly world. Nor does the reward of heaven for gifts of land and the like preclude other rewards,

Whatever sin one commits, knowingly or unknowingly, / one is purified of it by the gift of land, even if it is only the size of a cow-hide (gocarma);

Likewise Manu:

The giver of water attains satisfaction; the giver of food, imperishable happiness; / the giver of sesame, desired offspring; the giver of a lamp, excellent vision; / the giver of clothing, residence in the world of the moon; the giver of a horse, residence in the world of the Aśvins; / the giver of an ox, abundant prosperity; the giver of a cow, the realm of the sun. / (MDh 4.229, 231)

because other rewards such as these are recorded in scripture. And the definition of a cow-hide (gocarma) has been shown by Bṛhaspati:

A nivartana is thirty rods, measured by a rod of seven cubits; / ten such [nivartanas] are a cow-hide; having given this, one is honored in heaven. // || 1.210

Having given a house, grain, freedom from fear, sandals, an umbrella, a garland, ointment, / a vehicle, a tree, what is dear, and a bed, one becomes exceedingly happy.

A 'house' is well known. 'Grain' means rice, wheat, and the like. 'Freedom from fear' means protection for one who is afraid. 'Sandals and an umbrella'. A 'garland' of jasmine or the like. 'Ointment' is saffron, sandalwood, and so forth. A 'vehicle' is a chariot or the like. A 'tree' is one from which a living can be derived, such as a mango tree. 'What is dear' means whatever is dear to someone, such as merit (dharma) and the like. And having given a 'bed', one becomes exceedingly—to the highest degree—happy. Nor can it be said that the gift of merit is impossible because it cannot be placed in the hand like gold and the like, since that is equally the case with gifts of land and so forth, and because the gift of merit is also mentioned in another legal text:

To deities, gurus, and likewise to mother and father, / religious merit should be given with effort; demerit is nowhere enjoined [to be given].

If demerit is given, it only increases for the recipient who engages in it out of greed and the like,

The fool who, knowing it to be a sin, accepts [it] because he is weak— / from his reprehensible conduct, that sin shall cling to him. / [The fruit] is equal, twofold, a thousandfold, or infinite among givers—

because of such remembrance in scripture. And here, everywhere, based on the particularity of place, time, and recipient, on the particularity of the thing to be given, and on the particularity of the giver,

The reward in giving has been stated by me; exactly likewise in the case of injury,

and according to the specific conduct of the recipient, the gradation of results between giver and recipient is to be observed. || 1.211

The reward from giving has been stated. Now he states the causes of obtaining the fruit of gifts even without giving:

Since the Veda, embodying all duties, is superior to all gifts, / he who gives it attains the imperishable world of Brahmā.

Since the Veda embodies all duties by making them known, the gift of it is superior even to all gifts. Therefore, giving it through teaching and the like, he attains the world of Brahmā; 'imperishably', so that there is no falling away: the meaning is that he abides in the world of Brahmā until the dissolution of all created beings. And here, in the gift of the Veda, the gift is merely the generation of ownership in another, since relinquishing one's own ownership is impossible to perform. || 1.212

The fruit of the giver has been stated. Now he states the cause of obtaining the fruit of gifts even without giving:

He who, though capable of accepting a gift, does not accept a gift, / attains those abundant worlds that belong to the generous.

One who, even though qualified as an eligible recipient, does not accept a gift of gold and the like when presented, does not take it—and if he also does not take it when not presented—then he attains entirely all those worlds of generous givers. || 1.213

Now he states an exception in the context of renouncing all acceptance of gifts:

Kuśa grass, vegetables, milk, fish, perfumes, flowers, curd, earth, / meat, a bed, a seat, parched grain, and water must not be refused.

“Parched grain” (dhānāḥ) means roasted barley. “Earth” (kṣitiḥ) means clay or soil. The rest is well known. And these things—kuśa grass and so on—brought unasked on one's own, should not be refused. By the word "and" (ca) [is included] a house and the like,

A bed, houses, kuśa grass, perfumes, water, flowers, gems, curd, / parched grain, fish, milk, meat, and vegetables he indeed must not reject. / (MDh 4.250)

And likewise:

Firewood, water, roots and fruits, food that has been offered unasked, / from anyone let him accept, as well as honey and a gift of security. / (MDh 4.247)

—as is recorded by Manu. || 1.214

He states why they should not be refused:

What is brought unasked should be received even from an evildoer; / except from an unchaste woman, a eunuch, and an outcaste, likewise a twice-born.

Because this kuśa grass and the like, brought unbidden, is to be accepted even when belonging to an evildoer—how much more so from one who acts as prescribed! Therefore, it is not to be refused. "Except from an unchaste woman, a eunuch, and an outcaste"—and from an enemy. She who wanders from family to family (kulāt kulam aṭati) is an unchaste woman (kulaṭā), an unchaste or wanton woman. "Eunuch" (ṣaṇḍhaḥ) means one of the third gender. || 1.215

He states another exception to the cessation of accepting gifts:

For the sake of worshipping deities and guests, or for the sake of gurus and dependents, / or for the sake of one's own livelihood, he may accept from anyone.

Because worshipping the deities, guests, and the like is mandatory, for that purpose, and not for selfish reasons, he may accept from anyone, with the exception of the extremely base such as outcastes. "Gurus" means mother, father, and so on. "Dependents" (bhṛtyāḥ) means those to be supported: wife, sons, and so on. || 1.216

Thus ends the section on gifts.