The Essence of the Garuḍa Purāṇa 3.68

Garuḍapurāṇasāroddhāra 3.68

taṃdṛṣṭvākathyatesātutāṃdṛṣṭvāso'tikraṃdate || adattadānaḥ
pāpātmātasyāmevanibhajjati