Garuda Mahā Purana - Achara Khaṇḍa
51 - Charity
Brahmă said:
1-2. I shall now describe the virtue of making charitable gifts than which there is nothing better. It has been mentioned by those who know it that charitable gift means handing over riches and articles with due faith to those who deserve the same. Charity yields enjoyment in this world and salvation after death. One shall acquire wealth by justifiable means. Its fruit shall be charity as well as enjoyment.
3. A brahmin's usual way of earning is by teaching, presiding over sacrifices and taking Dakshinās. [If that is not possible) usury, agriculture and trade (shall be resorted to). Or he can earn by activities of a Kshatriya (fighting).
4. The charity given to deserving persons is Sättvika (of pure quality). Charity is of four types 1) Nitya (Daily gift), (2) Naimittika (casual), (3) Kāmya (Desiring a special result) and (4) Vimala (free from dirt).
5. The Nityadana is the gift of any article or cash to a Brahinin who does not do anything in return. It shall be given every day without wishing for any result thereof.
6. The naimittika charity is performed by all good people. Something is given to scholars for wiping off sins.
7. The charity given, desiring for progeny, success, prosperity or heaven is called kámya1 by sages who think about dharma.
1. With desire.
8. The charity given to persons with the knowledge of the Brahman with a Sattvika mind, just to please God is called Vimala2. It is auspicious.
2. Pure.
9. The person who gives a land of flourishing sugar cane plants or barley or wheat to a Vedic Scholar has no rebirth in the world.
10. There never was nor ever shall be a charity superior to the gift of lands. By giving the gift of Vidya1 (by teaching) to a brahmin, the donor is highly revered in the Brahmaloka.
1. Knowledge or instruction.
11. Everyday this shall be given to a Brahmachärin with sincerity. He shall then be freed of all sins and attain Brahmaloka.
12. A learned person should observe fast himself on the Full-moon day in the month of Vaishakha and honour twelve brahmins with honey, gingelly seeds and ghee.
13. Having worshipped with fragrant incense, etc., he shall say through someone or himself, "O Dharmaraja, be pleased as you like."
14-16. He can have all sins, committed throughout life, wiped off immediately. The person who gives gingelly seeds placed in a deer-skin to a brahmin along with gold, honey and ghee to a brahmin crosses all evils. If a person gives cooked rice seasoned with ghee, and water to brahmins, after offering the same to Dharmaraja, is freed from fear. This is specially done in Vaishakha. If after observing fast (the previous day) on the Dvadashi day (12th day in the lunar fortnight) he worships Vişhnu, the destroyer of all sins.
17. He becomes free from all sins. Whatever deity he may wish to propitiate.
18. It is necessary that he should honour brahmins with great effort and feed women and then worship the gods. A person desiring progeny shall worship Indra always.
19. A person desiring brahminical splendour shall worship brahmins decidedly firm in the Brahman. A man desirous of health shall worship the sun; a man wishing for riches shall worship fire.
20. A man eager for the fulfilment of his affairs shall worship Vindyaka. A man who yearns for enjoyment shall worship the moon, a man wishing for strength shall worship the wind-god.
21. A man desiring freedom from the entanglement of worldly existence shall worship Lord Hari with sincere effort; a man desiring for all sorts of things or without desire at all shall worship Lord Gadadhara2 (Vişhnu).
2. One who holds the club.
22. A man who gives cool water to the thirsty) attains gratification. A man who gives cooked rice shall enjoy unending happiness. A man who gives gingelly seeds shall obtain wished-for progeny. A man who makes a gift of a lamp shall get keen vision.
23. A man who gifts away lands gets everything worth having. A man who gives gold obtains longevity. A man who gives house attains excellent worlds. A man who gives silver secures comely features.
24. A man who gives garments attains the world of the moon. A giver of horses gets to the region of Shiva. A man who gifts away oxen obtains full scale prosperity and he who gives cows reaches the solar region.
25. The giver of vehicles and quilts secures a good wife. He who offers protection gets prosperity. The giver of grains gets permanent happiness. The giver of knowledge of the Vedas, attains the eternal Brahman.
26. He who imparts knowledge to Vedic scholars is honoured in heaven. He who gives grass to cows becomes free from sins.
27. He who gives fuels becomes brilliant like fire. He who gives medicines to remove the sickness of a patient and furnishes him with food and ghee,
28-29. Becomes happy, free from sickness and lives long. By giving umbrellas and sandals he will be able to cross Asipatravana-a forest in the hell where plenty of plants grow with leaves having edges as sharp as sword-edge and where the sunshine is fierce. Whatever is craved for in the world, whatever lovable thing he possesses in his house.
30. Shall be given to a man of good quality by a man who wishes an abundant supply of the same. What is given during any of the equinoxes, in solar or lunar eclipses.
31-32. Or during the migration of planets from one sign of zodiac to the other, becomes never-exhausting. There is no greater virtue to any of the living beings than the virtue of giving away (articles and cash) in holy places like Prayaga1 etc. or particularly at Gayả1. Giving of any gift by a person desiring non-severance from heaven is conducive to the destruction of sins.
1.The place where the Gangå and the Yamunå meet is known a Prayagà since ancient days.
1. A renowned place of pilgrimage in Bihar, sacred to the Hindus and the Bauddhas alike.
33. A sinful person, who prevents the offerings made to brahmins, or in fire or at the time of sacrifices, becomes reborn as a lower animal.
34. A person refraining from giving food at the time of famine, when brahmins die, becomes as despicable as a slayer of Brahmins.
Summary of chapter 51 of the Garuda Mahā Purana - Achara Khaṇḍa is as follows:
Bhagavān Vishṇu describes the holy observance of Rāmanavamī, marking the auspicious appearance day of Prabhu Rāmachandra in Ayodhyā. Fasting on this sanctified day, meditating upon the serene form of Rāma, and reciting His transcendental pastimes destroys past karmic impurities, bestows moral strength, and grants eternal peace under the shelter of the Supreme Prabhu.