Revākhaṇḍa ascribed to the Vāyupurāṇa (RKV) 50.24

50.24

toyamannaṃ ca yo dadyād yamalokaṃ sa nekṣate /
sarvadānāni dīyante teṣāṃ phalam avāpyate //

whoever gives water and food does not see the world of Yama. / All gifts are given, [and] the fruit of them is attained;