Manusmriti: The Laws of Manu

231. A giver of a garment a place in the world of the moon, a giver of a horse (asva) a place in the world of the Asvins, a giver of a draught-ox great good for- tune, a giver of a cow the world of the sun;

232. A giver of a carriage or of a bed a wife, a giver of protection supreme dominion, a giver of grain eternal bliss, a giver of the Veda (brahman) union with Brahman;

233. The gift of the Veda surpasses all other gifts, water, food, cows, land, clothes, sesamum, gold, and clarified butter.

234. For whatever purpose (a man) bestows any gift, for that same purpose he receives (in his next birth) with due honour its (reward).

235. Both he who respectfully receives (a gift), and he who respectfully bestows it, go to heaven; in the contrary case (they both fall) into hell.

236. Let him not be proud of his austerities; let him not utter a falsehood after he has offered a sacrifice; let him not speak ill of Brahmanas, though he be tormented (by them); when he has bestowed (a gift), let him not boast of it.

237. By falsehood a sacrifice becomes vain, by self-complacency (the reward for) austerities is lost, longevity by speaking evil of Brahmanas, and (the reward of) a gift by boasting.

238. Giving no pain to any creature, let him slowly accumulate spiritual merit, for the sake (of acquiring) a companion to the next world, just as the white ant (gradually raises its) hill.

239. For in the next world neither father, nor mother, nor wife, nor sons, nor relations stay to be his companions; spiritual merit alone remains (with him).

240. Single is each being born; single it dies; single it enjoys (the reward of its) virtue; single (it suffers the punishment of its) sin.

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