Garudapurana 2.19.10

2.19.10

dānena sulabho dharmo yamamārgaḥ sukhāvahaḥ /
eṣa mārgo viśālo 'tra na kenāpya nugamyate /
dānapuṇyaṃ vinā vatsa na gaccheddharmamandiram //

Through gifts, dharma is easily attained, and Yama's path brings happiness; / this path here is vast, traversed by none [without merit]; / without the merit of gifts, my child, one should not enter the abode of Dharma.