Bhagavatapurana 7.15.2

7.15.2

jñānaniṣṭhāya deyāni kavyānyānantyamicchatā /
daive ca tadabhāve syāditarebhyo yathārhataḥ //

2. He who would look forward to extensive (lasting) merit, should bestow the gifts of food and other things intended for the Pitris and also for the gods, on one who is devoted to knowledge

and wisdom, and in the absence of such a person, on others according to their merit.