Skandapurana 6.3.159.89

6.3.159.89

mṛtasyaiva tu yaddānaṃ parokṣe tatsamaṃ smṛtam .
svahastena tato deyaṃ mṛte kaḥ kasya dāsyati .
iti matvā mahārāja svadattaṃ syānmahāphalam .. 159.89 ..

The gift given on behalf of one who has died, in his absence, is regarded as equal [to ordinary fruit]. / Therefore one should give it with one's own hand; once dead, who will give to whom? / Considering this, O great king, what is given by oneself yields great fruit.