Garuda Mahā Purana - Achara Khaṇḍa
104 - Teachings of Yajnavalkya
Yajnavalkya said:
1. A person who murders a Brahmin first falls into hell. When his sin has all but vanished, he is born as a dog, a mule, a camel, etc., and finally when he is born as a man he is bound to become dumb.
2. The person who steals gold becomes a germ and a worm and a blade of grass. The person who sleeps with his preceptor's wife becomes a tuberculosis patient or one with black teeth and swollen nails or a leper. These bad results shall befall the children of the murderer.
3. The person who steals food grain becomes one who cannot cat at all. A person who steals the musical notes and instruments becomes a dumb man. A person who steals money has a surplus appendage of limbs. A back-biter becomes one whose nostrils begin to rot and putrefy.
4. A person who steals oil becomes one who drinks the same.
5-6. One who purchases a girl, becomes a demon in the forest; who steals a gem, becomes a base-born; who steals vegetables, becomes a peacock; thief of pearl-necklace becomes a strew; of grains, a rat; of fruit, a monkey; of animals, a goat; of water, a crow; of meat, an eagle; of cloth, a leper; and of salt, a ragged one.
7-9. A malicious person becomes one whose mouth is putrid or he is born devoid of good traits, poor, or base man. Persons with good conduct are born wealthy and endowed with food grains.
Summary of chapter 104 of the Garuda Mahā Purana - Achara Khaṇḍa is as follows:
The Supreme Being categorizes various forms of gifts, including donations of land, cows, food, gold, water, and knowledge. As it happens, among all gifts, Vidya Dāna and Anna Dāna are highlighted as supreme for relieving human ignorance and physical suffering, earning eternal residence in Vaikuṇṭha.