Garudapurana 1.98.1

1.98.1

śrīgaruḍamahāpurāṇam- 98
yājñavalkya uvāca /
atha dānividhiṃ vakṣye tanme śṛṇuta suvratāḥ /
anyebhyo brāhmaṇāḥ śreṣṭhāstebhyaścaiva kriyāparāḥ //

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;