Mbh 3.199.4c

That wise man who informs these toil-worn ones of the name of the person who may give them food, is, without doubt, regarded as equal in merit unto the giver himself of food. Therefore, abstaining from other kinds of gift, give thou food. There is no merit (arising out of gifts) that is so great as that of giving food. The man that according to the measure of his might gives well-cooked and pure food unto the Brahmanas, acquires, by that act of his, the companionship of Prajapati (Brahma). There is nothing superior to food. Therefore, food is regarded as the first and foremost of all things (to be given away). It hath been said that food itself is Prajapati. And Prajapati is regarded as the Year. And the Year is sacrifice. And everything is established in sacrifice, for it is from sacrifice that all creatures, mobile and immobile, take their origin. For this reason, it hath been heard by us, food is the foremost of all things. They that give away lakes and large pieces of water, and tanks and wells, and shelter and food and they that have sweet words for all, have not to hear the admonitions of Yama. With him who gives rice, and wealth earned by his labour, unto Brahmana of good behaviour, the earth is satisfied. And she poureth upon him showers of wealth. The giver of food walketh first, after him the speaker of truth and he that giveth unto persons that do not solicit. But the three go to the same place.’”