Matsyapurana 96.18

96.18

iti dattvā ca tatsarvam alaṃkṛtya ca bhūṣaṇaiḥ
śaktiścecchayanaṃ dadyāt sarvopaskarasaṃyutam //

The articles (to be given away) should be given to the Brâhmaṇa, having first decorated him. The devotee may also give a bedding, with all its requisites, if he had the means to do so, otherwise he may only give away the fruits mentioned before. The golden images of Śiva and Dharmarâja being given to the Brâhmaṇa, with the pitchers of water, he should feed himself on food devoid of oil, by observing the vow of silence, and should also feed the Brâhmaṇas, according to his means.—20.