Mbh 14.90.9b

Thy gifts have, therefore, gratified the deities highly, O best of regenerate ones. Since thou hast made this gift, in a season of great difficulty, with a pure heart, thou hast, by this act of thine, conquered Heaven. Hunger destroys one's wisdom and drives off one's righteous understanding. One whose intelligence is overwhelmed by hunger casts off all fortitude. He, therefore, that conquers hunger conquers Heaven without doubt. One's righteousness is never destroyed as long as one cherishes the inclination of making gifts. Disregarding filial affection, disregarding the affection one feels for one's wife, and reckoning righteousness as the foremost, thou hast paid no heed to the cravings of nature. The acquisition of wealth is an act of slight merit. Its gift to a deserving person is fraught with greater merit. Of still greater merit is the (proper) time. Lastly, devotion (in the matter of gift) is fraught with the highest merit. The door of Heaven is very difficult to see. Through heedlessness men fail to obtain a sight of it. The bar of Heaven's door has cupidity for its seed. That bar is kept fastened by desire and affection. Verily, Heaven's door is unapproachable. Those men who subdued wrath and conquered their passions, those Brahmanas who are endued with penances and who make gifts according to the measure of their ability, succeed in beholding it. It has been said that he that gives away a hundred, having a thousand, he that gives away ten, having a hundred, and he that gives a handful of water, having no wealth, are all equal in respect of the merit they earn. King Rantideva, when divested of all his wealth, gave a small quantity of water with a pure heart. Through this gift, O learned Brahmana, he went to Heaven. The deity of righteousness is never gratified so much with large gifts of costly things as with gifts of even things of no value, if acquired lawfully and given away with devotion and faith.