Mbh 3.199.13b

The learned have also said that gifts made during the seasons produce merit that is ten times, those made during the change of seasons, a hundred times--and those made during the days when Rahu is visible, a thousand times--greater than what is produced by gifts at other time; while a gift made on the last day of the Sun’s course through Libra and Aries produces merit that knows no diminution. O king, no one can enjoy landed possessions unless he giveth away land, and no one can go on cars and vehicles unless he giveth away these. Indeed a person on rebirth obtaineth the fruition of whatever objects he hath in view at the time of making a gift to a Brahmana. Gold hath sprung from Fire; the Earth from Vishnu; and the cows from the Sun. He, therefore, that giveth away gold, land, and kine attaineth all the regions of Agni, Vishnu, and the Sun. There is nothing so eternal as a gift. Where, therefore, in the three worlds is anything that is more auspicious? It is for this, O king, that they who have great intelligence say that there is nothing higher and greater in the three worlds than gift!’”