Mbh 13.145.2a

"'"'Maheswara said, "He who is endued with a liberal disposition, who honours Brahmanas and treats them with hospitality, who makes gifts of food and drink and robes and other articles of enjoyment unto the destitute, the blind, and the distressed, who makes gifts of houses, erects halls (for use of the public), digs wells, constructs shelters whence pure and cool water is distributed (during the hot months unto thirsty travellers), excavates tanks, makes arrangements for the free distribution of gifts every day, gives to all seekers what each solicits, who makes gifts of seats and beds and conveyances, wealth, jewels and gems, houses, all kinds of corn, kine, fields, and women,--verily, he who always makes these gifts with a cheerful heart, becomes a denizen, O goddess, of Heaven. He resides there for a long period, enjoying diverse kinds of superior articles. Passing his time happily in the company of the Apsaras, he sports in the woods of Nandana and other delightful regions. After the exhaustion of his merits he falls down from Heaven and takes birth in the order of humanity, in a family, O goddess, that is possessed of wealth in abundance and that has a large command of every article of enjoyments. In that life he becomes endued with all articles for gratifying his wishes and appetites. Indeed, blessed with the possession of such articles, he becomes endued with affluence and a well-filled treasury. The self-born Brahman himself declared it in days of old that it is even such persons, O goddess, that become highly blessed and possessed of liberal dispositions and agreeable features. There are others, O goddess, that are incapable of making gifts. Endued with small understandings, they cannot make gifts even when solicited by Brahmanas and possessed of abundant wealth.