In the ancient teachings, it is said that the term ‘pātra,’ meaning recipient, is used in the scriptures because it protects from falling; and likewise, it protects the giver from sin. The Gāyatrī, too, is so named because it protects the chanter from falling, just as one who lacks wealth cannot give to another’s cause in this world. When a pure soul gives wealth to another for their benefit, he is truly purified and worthy to protect others through sacrifice. One who is purified by reciting the Gāyatrī is called a pure brāhmaṇa. Therefore, in acts of giving, recitation, offering, worship, and all actions, a brāhmaṇa is fit to give gifts and to protect. The proper recipient of food is one who is hungry, whether woman or man. When an excellent brāhmaṇa, composed and present at the right time, is invited, one should offer him instructive and desired words or meaning. Those who understand the nature of giving know that gifts offered with desire yield complete fruit; and gifts given in response to a question yield fruit according to their purpose. Gifts offered to one who serves bring the fruit of reaching his feet; while giving to a brāhmaṇa who is destitute, even if only by birth, is praised by the best of the twice-born. Wealth given for enjoyment in this world brings ten years of benefit; but to a brāhmaṇa versed in the Veda, it brings ten years in heaven. If given to one engaged in reciting the Gāyatrī, it brings ten years in the realm of truth; and to a brāhmaṇa devoted to Viṣṇu, such a gift grants Vaikuṇṭha. If given to a brāhmaṇa devoted to Śiva, the gift grants Kailāsa. Thus, giving is desired by all for the enjoyment of their respective worlds. A man who gives tenfold food to a brāhmaṇa on Sunday enjoys health for ten years in his next life. Great respect, invitation, anointing, service to the feet, clothing, worship with fragrance and offerings of ghee, cakes, and sweets, six-flavored dishes, vegetables, betel, gifts both small and great, salutation, escort, and the tenfold gift of cooked food—all these are acts of giving. When a man gives tenfold food to ten brāhmaṇas on Sunday, he enjoys health for a hundred years. On Monday and other days, the fruit of giving food is determined by the virtue of each day, both in this world and the next. By giving tenfold food to ten brāhmaṇas on each of the seven days, one enjoys health and other benefits for a hundred years. If one gives to a hundred brāhmaṇas on Sunday, he enjoys a thousand years of health in the world of Śarva; and by giving to a thousand, one enjoys ten thousand years. Thus, the wise understand the fruits of giving on different days. By giving food to thousands whose minds are purified by Gāyatrī on Sunday, one enjoys health and other benefits in the world of truth. Giving food to ten thousand brings the world of Viṣṇu; giving to a hundred thousand brings the world of Rudra. The purpose of giving food is also tailored: to children by those seeking knowledge, with the thought of Brahma; to youths by those desiring sons, with the thought of Viṣṇu; to elders by those seeking wisdom, with the thought of Rudra; to boys and women by those desiring intelligence, with the thought of Sarasvati; to young women by those desiring enjoyment, with the thought of Lakshmi; and to elderly women by those seeking self-realization, with the thought of Parvati. Wealth obtained through honest means—ascetic practice, alms, or as a teacher’s fee—is called pure and yields complete results. Wealth received as a pure gift is middling; wealth from agriculture or trade is inferior. For Kshatriyas and Vaishyas, wealth earned through valor or trade is superior; for Shudras, wealth earned through service is so regarded. For women devoted to righteousness, wealth inherited from father or husband is appropriate. Gifts of cows and other offerings on the twelfth day and in the spring months are given in due order. Or, at an auspicious time, one should give for the fulfillment of wishes: cows, land, gold, clarified butter, garments, grains, and jaggery. Silver, salt, gourds, twelve maidens, and cows are also to be given; and when giving a cow, its milk and dung should be included for benefit. For those afflicted by poverty of wealth or grain, their misfortunes are removed; for those afflicted by lack of water or oil, their misfortunes are removed by cow’s milk and water. For bodily protection and nourishment, milk, curd, and ghee are to be given, and their benefits are to be understood by the wise. The gift of land establishes one both here and hereafter; sesame is always for strength and is known to conquer death. Gold increases digestive fire and vigor; ghee gives nourishment; cloth bestows long life; grain and food bring prosperity; jaggery gives sweet nourishment; silver increases semen; salt provides the six tastes. All these are for prosperity. Gourd gives nourishment and all enjoyments, both here and hereafter. The gift of a maiden grants enjoyment for a lifetime. So too the fruits of trees such as jackfruit, mango, and wood-apple, and the fruits of banana and other medicinal plants, as well as black gram, green gram, vegetables, and the like. One should offer, according to the season, vegetables and condiments such as black pepper and mustard, and whatever fruits are available at that time. A wise person should always give satisfaction to the senses, such as hearing, for the enjoyment of sound and other objects, and also offer satisfaction to the directions and other deities. Thus, the sacred path of giving is described, with its fruits and merits, for those who seek to walk in righteousness and compassion.