Skandapurana 6.3.95.23

6.3.95.23

annaṃ ca dāpayettatra bhaktyā vastraṃ ca bhārata .
gāṃ vṛṣaṃ medinīṃ dadyācchatraṃ śastaṃ nṛpottama .. 95.23 ..

And there one should devoutly give food, O Bhārata, and clothing; / one should give a cow, a bull, land, an umbrella, [and] a sword, O best of kings. 95.23