Mbh 13.68.6a

"'Bhishma continued, "After Yama had said these words unto him, the messenger who had borne him from his abode conveyed him back to it. The Brahmana, on his return, obeyed the instructions he had received. Having thus conveyed him back to his abode the messenger of Yama fetched Sarmin who had really been sought by Yama. Taking Sarmin unto him, he informed his master. Possessed of great energy, the judge of the dead worshipped that righteous Brahmana, and having conversed with him a while dismissed him for being taken back to his abode. Unto him also Yama gave the same instructions. Sarmin, too, coming back into the world of men, did all that Yama had said. Like the gift of water, Yama, from a desire of doing good to the Pitris, applauds the gift of lamps to light dark places. Hence, the giver of a lamp for lighting a dark place is regarded as benefiting the Pitris. Hence, O best of the Bharatas, one should always give lamps for lighting dark spots. The giving of lamps enhances the visual power of the deities, the Pitris, and one's own self.[349] It has been said, O king, that the gift of gems is a very superior gift. The Brahmana, who, having accepted a gift of gems, sells the same for performing a sacrifice, incurs no fault. The Brahmana, who, having accepted a gift of gems makes a gift of them unto Brahmanas, acquires inexhaustible merit himself and confers inexhaustible merit upon him from whom he had originally received them. Conversant with every duty Manu himself has said that he, who, observant of proper restraints, earns makes a gift of gems unto a Brahmana observant of proper restraints earns inexhaustible merit himself and confers inexhaustible merit upon the recipient. The man who is content with his own wedded wife and who makes a gift of robes, earns an excellent complexion and excellent vestments for himself.