Skandapurana 17.6.99

17.6.99

makarasthe'pi saṃkrāṃtau kṛśarānnaṃ dadāti na ..
tilānsuvarṇaṃ tāraṃ vā vastraṃ vā phalameva ca ..
śākapatraṃ sa puṣpaṃ vā na dadāti tatheṃdhanam .. 99 ..

Even at the solstice when [the sun] enters Capricorn, he gives no boiled rice and sesame, / nor sesame seeds, gold, silver, clothing, or even fruit, / nor leafy greens, flowers, or even firewood.