Garudapurana 1.98

The auspicious Garuḍa Mahāpurāṇa — [Chapter] 98
Yājñavalkya said:
Now I shall declare the rules of gifts; hear that from me, O you of noble vows!
Brāhmaṇas are superior to others, and superior to them are those dedicated to rituals;

and superior even to them is the knower of Brahman; one endowed with austerity is a worthy recipient.
A cow, land, grains, gold, and the like, duly honored, should be given to a worthy recipient.

A gift should not be accepted by one lacking learning and austerity;
by accepting, he leads both the donor and himself down [to hell].

A gift should be given every day to a worthy recipient, especially on special occasions;
it should be given even when requested, purified by faith and according to one's capacity.

A docile, milch cow with golden horns, silver hooves, clothed in garments,
accompanied by a bell-metal vessel and accompanied by a sacrificial fee, should be given.

The horns are made of ten suvarṇas [of gold], the hooves made of seven palas [of silver],
and the bell-metal vessel for the calf is stated to be fifty palas [in weight].

With a gold pippala-leaf vessel, a bull-calf or a heifer,
her disease-free offspring, should also be given.

The donor attains heaven for as many years as there are hairs [on the cow];
if she is a tawny cow, she also delivers his family up to the seventh generation.

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

Having given a cow in any manner whatsoever, whether a milch cow or a non-milch cow,
free from disease and not distressed, the donor is glorified in heaven.

Massaging the weary, attendance on the sick, worship of the gods,
washing the feet [of guests], and sweeping away the leftovers of a twice-born equal the gift of a cow.

By giving to a twice-born whatever he desires, one attains heaven;
having given land, lamps, food, garments, and clarified butter, one attains prosperity.

Having given a house, grain, a parasol, a garland, trees, a vehicle, ghee, water,
a bed, and ointment, one is glorified in the world of heaven.

The giver of sacred knowledge attains the world of Brahmā, which is difficult for even gods to attain.
Having copied the meaning of the Vedas, sacrificial texts, and treatises on dharma,

even by paying a price, one attains the world of Brahmā;
because the Lord originally created this world with these as its root.

Therefore, by every effort, the compilation of the meaning of the Vedas should be made.
Whoever copies and gives an Itihāsa or a Purāṇa

attains merit equal to the gift of the Veda and twofold elevation.
Materialist philosophy, fallacious logic, and speech in vulgar or barbarian tongues—

this should not be listened to by a twice-born; it leads that twice-born downward.
One who, being capable, does not accept [gifts] attains the worlds of donors.

Kuśa grass, vegetables, milk, perfumes, and water should not be refused;
what is brought unasked should be accepted, even from a wrongdoer,

except from unchaste women, eunuchs, outcasts, and enemies.
For the sake of worshipping gods and guests, and for the satisfaction of ancestors,
and for the sustenance of oneself, one may accept [gifts] from everywhere.

Thus ends the ninety-eighth chapter, entitled "Exposition of the Dharma of Gifts Declared by Yājñavalkya," in the section on conduct, in the first part called the pūrvakhaṇḍa of the auspicious Garuḍa Mahāpurāṇa.