Matsya Purana 192.37

192.37

dānaṃ dadyādyathāśaktyā prīyetā hariśaṅkarau.
evaṃ tīrthaprabhāveṇa sarvaṃ bhavati cākṣayam .. 192.36

One who gives away charities after bathing on day of the full moon, the fourth day of a fortnight, and Saṅkrānti, according to his means, pleases Lords Viṣṇu and Śiva In such a way the charities performed there beget manifold blessings.—35-36