1Brahma said: -I will now describe the most excellent rules of making charities. Wealth should be respectfully given to a worthy person.
2Charity yields enjoyment and emancipation. Riches, acquired by fair means, when given away in charities, yield the fruits of enjoyment.
3Teaching, officiating as priests and accepting presents are the duties of the Brahmanas. Usury, agriculture and trade are the duties of the Vaisyas. When charity is made to a worthy person it is called Sattvik (v. one pervaded by the quality of goodness).
4Besides there are various other forms of charity, viz., Nitya (daily), Naimittika (occasional), Kamya (made with the desire of fruits) and Vimala (pure, or disinterested).
5Whatever is daily given to persons who have done us no good or to the Brahmanas without any expectation for fruits it is called Nitya.
6Whatever is given to a learned person for the expiating of sins or for averting evils, is called Naimittika. Such charities are made by pious men.
7Whatever is given for having children, a child, achieving victory, or attaining heaven, is called hy the Rishis, well read in the Religious Code, Kamya.
8With a mind pervaded by the quality of Sattva (goodness) when a man makes presents to persons conversant with the knowledge of Brahma, only with the object of pleasing God such a gifr is called Vimala.
9If a man gives lands abounding in barley and corns and out skirted on all sides with sugarcane plants, he is never born again.
10There never had been nor there will be any charity superior to the giving away of lands. By giving education”, unto the Brahmanas one becomes glorified in the region of Brahma.
11By giving reverentially food unto the Brahmacarins one, freed off of all sins, attains to the region of Brahma.
12-14aIf a person, after fasting on the full-moon day in month of Vaisakha (March-April),adores twelve Brahmanas with honey and cakes of sesamum seeds or with scents or with sweet and moral words, all the sins, committed by him all through his life, are immediately dissipated.
14b-15aHaving placed sesamum seeds, gold, honey and Sarpi on skin of a black antelope he, who makes them over to a Brahmana, crosses over all his iniquities.
15b17aHe, who specially in the month of Vaisaka treats the Brahmanas with clarified butter, boiled rice and water in honour of Dharmaraja, becomes freed from all fear. It on the twelfth day of a fortnight a person adores Vishnu who destroys all sins he forsooth becomes freed from all sins.
17b-20Whatever deity a man wishes to adore, he must beforehand worship the Brahmanas and feed the women and celestials. He, who wishes to recover from a disease, must worship the Sun; while one, wishing for riches, should worship the fire-God. One, wishing for success in all his undertakings, should worship Vinayaka and one, wishing for enjoyments, should worship the moon. One, wishing for strength, should adore the Wind-god.
21And he, who wishes for emancipation from worldly fetters, should with every care adore Hari. He. who does not desire for anything or he, who desires for everything, should adore Gadadhara.
22The giver of ware attains to gratification. The giver of boiled rice enjoys happiness. The giver of sesamum seeds obtains good offspring and the giver of lamps most excellent eyes.
23One, who gives away lands, attains to all while the giver of gold acquires longevity. The giver of houses attains to the most exalted station in the world and the giver of silver a most handsome appearance.
24The giver of dwelling houses attains to the region of the moon and the giver of horses to that of Asvins. The giver of bulls attains prosperity while the giver of kine attains to the region of Brahma.
25He, who gives conveyances and beddings, obtains a wife, and the giver of protection attains wealth. The giver of corns enjoys eternal happiness; while the giver of Brahma (knowledge of) attains to the neighborhood of Brahma.
26Imparting knowledge on the knowers of the Vedas one become glorified in the celestial region. By giving grass to the kine one becomes freed from all sins.
27-28aBy giving sacrificial fuels a man becomes effulgent like fire. By giving to the diseased, for the removal of his ailments, medicines, attendance and food one becomes freed from diseases, enjoys happiness and lives long.
28b-30aBy giving away umbrellas one passes unscathed through a road of Asipatra leaves, sharp as razor and does not suffer from the fierce ravs of the sun. He, who wishes things never to end, must give away unto qualified persons the various desired-for objects of the world and whatever is most favorite unto him in the house.
30b-32If anything is given away in charity during the equinox, the solar and lunar eclipses and on the last day of a month it becomes never exhausted. There is no religious rite for a man to perform in this world superior to the making of charities in Prayaga (Allahabad) and various other sacred places and especially in Gaya where charities are made for attaining heaven and averting evils.
33The sinful person, who prevents a Brahmana from worshipping sacred fire and celebrating sacrifices, goes to hell.
34He, who does not give food during a famine, becomes the hateful destroyer of the Brahmanas on account of their meeting with death (for his negligence).