Garuda Purana · Chapter 1.51

iti gāruḍe mahāpurāṇe pūrvakhaṇḍe prathamāṃśākhye ācārakāṇḍe nityakarmāśaucayornirūpaṇaṃ nāma pañcāśattamo 'dhyāyaḥ
śrīgaruḍamahāpurāṇam- 51
brahmovāca /
athātaḥ saṃpravakṣyāmi dānadharmamanuttamam /
arthānāmucite pātre śraddhayā pratipādanam

dānaṃ tu kathitaṃ tajjñairbhuktimuktiphalapradam /
nyāyenopārjayedvittaṃ dānabhogaphalaṃ ca tat

adhyāpanaṃ yājanaṃ ca vṛttamāhuḥ pratigraham /
kusīdaṃ kṛṣivāṇijyaṃ kṣattravṛtto 'tha varjayet

yaddīyate tu pātrebhyastaddānaṃ parikīrtitam /
nityaṃ naimittikaṃ kāmyaṃ vimalaṃ dānamīritam

ahanyahani yatkiñciddīyate 'nupakāriṇe /
anuddiśya phalaṃ tasmādbrāhmaṇāya tu nityaśaḥ

yattu pāpopaśāntyai ca dīyate vidupāṃ kare /
naimittikaṃ taduddiṣṭandānaṃ sadbhiranuṣṭhitam

apatyavijayaiśvaryasvargārthaṃ yatpradīyate /
dānaṃ tatkāmyamākhyātamṛṣibhirdharmācintakaiḥ

īśvaraprīṇanārthāya brahmāvitsupradīyate /
cetasā sattvayuktena dānaṃ tadvimalaṃ śivam

ikṣubhiḥ santatāṃ bhumiṃ yavagodhūmaśālinīm /
dadāti vedaviduṣe sa na bhūyo 'bhijāyate

bhūmidānātparaṃ dānaṃ na bhūtaṃ na bhaviṣyati /
vidyāṃ dattvā brāhmaṇāya brahmaloke mahīyate

dadyādaharahastāstu śraddhayā brahmacāriṇe /
sarvapāpavinirmukto brahmasthānamavāpnuyāt

vaiśākhyāṃ paurṇamāsyāṃ tu brāhmaṇānsapta pañca ca /
upoṣyābhyarcayedvidvānmadhunā tilasarpiṣā

gandhādibhiḥ samabhyarcya vācayedvā svayaṃ vadet /
prīyatāṃ dharmarājeti yathā manasi vartate

yāvajjīvaṃ kṛtaṃ pāpaṃ tatkṣaṇādeva naśyati /
kṛṣṇājine tilānkṛtvā hiraṇyamadhusarpiṣā

dadāti yastu viprāya sarvaṃ tarati duṣkṛtam /
ghṛtānnamudakaṃ caiva vaiśākhyāṃ ca viśeṣataḥ

nirdiśya dharmarājāya viprebhyo mucyate bhayāt /
dvādaśyāmarcayedviṣṇumupoṣyāghapraṇāśanam

sarvapāpavinirmukto naro bhavati niścitam /
yo hi yāṃ devatāmicchetsamārādhayituṃ naraḥ

brāhmaṇānpūjayeddatnādbhojayedyoṣitaḥ surān /
santānakāmaḥ satataṃ pūjayedvai purandaram

brahmavarcasakāmastu brāhmaṇānbrahmaniścayāt /
ārogyakāmo 'tha raviṃ dhanakāmo hutāśanam

karmaṇāṃ siddhikāmastu pūjayedvai vināyakam /
bhogakāmo hi śaśinaṃ balakāmaḥ samīraṇam

mumukṣuḥ sarvasaṃsārātprayatnenārcayeddharim /
akāmaḥ sarvakāmo vā pūjayettu gadādharam

vāridastṛptimāpnoti sukhamakṣayyamannadaḥ /
tilapradaḥ prajāmiṣṭāṃ dīpadaścakṣuruttamam

bhūmidaḥ sarvamāpnoti dīrghamāyurhiraṇyadaḥ /
gṛhado 'gryāṇi veśmāni rūpyado rūpamuttamam

vāsodaścāndrasālokyamaśvisālokyamaśvadaḥ /
anaḍuddaḥ śriyaṃ puṣṭāṃ godo bradhnasya viṣṭapam

yānaśayyāprado bhāryāmaiśvaryamabhayapradaḥ /
dhānyadaḥ śāvataṃ saukhyaṃ brahmado brahma śāśvatam

vedavitsu dadajjñānaṃ svargaloke mahīyate /
gavāṃ ghāsapradānena sarvapāpaiḥ pramucyate

indhanānāṃ pradānena dīptāgnirjāyate naraḥ /
auṣadhaṃ snehamāhāraṃ rogirogapraśāntaye

dadāno rogarahitaḥ sukhī dīrghāyureva ca /
asipatravanaṃ mārgaṃ kṣuradhārāsamanvitam

tīkṣṇā tapaṃ ca taraticchatropānatprado naraḥ /
yadyadiṣṭatamaṃ loke yaccāsya dayitaṃ gṛhe

tattadguṇavate deyaṃ tadevākṣayamicchatā /
ayena viṣuve caiva grahaṇe candrasūryayoḥ

saṃkrāntyādiṣu kāleṣu dattaṃ bhavati cākṣayam /
prayāgādiṣu tīrtheṣu gayāyāṃ ca viśeṣataḥ

dānadharmātparo dharmo bhūtānāṃ nahe vidyate /
svargāyurbhūtikāmena dānaṃ pāpopaśāntaye

dīyamānaṃ tu yo mohādgoviprāgnisureṣu ca /
nivārayati pāpātmā tiryagyoniṃ vrajennaraḥ

yastu durbhikṣavelāyāmannādyaṃ na prayacchati /
mriyamāṇeṣu vipreṣu brahmahā sa tu garhitaḥ