Skandapurana 6.3.50.25

6.3.50.25

udakaṃ cātra dānaṃ ca dadyādabhayameva ca .
annadānātparaṃ dānaṃ na bhūtaṃ na bhaviṣyati .. 50.25 ..

and here one should give water, a gift, and fearlessness indeed. / There has been no gift greater than the gift of food, nor will there be.