Revākhaṇḍa ascribed to the Vāyupurāṇa (RKV) 159.89

159.89

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

The gift of one who has died, [given] in his absence, is considered equal [only] to itself; / therefore one should give with one's own hand: when dead, who will give for whom? / Considering this, O great king, what is given by oneself yields great fruit.