Skandapurana 10.89

10.89

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 a deceased person in their absence is remembered as equal [to ordinary fruit].
Therefore, one should give with one's own hand: when one is dead, who will give to whom?
Considering this, O great king, what is given by oneself bears great fruit.