Mbh 13.96.8

"'Bhishma continued, "This custom of giving umbrellas and shoes was introduced by Surya! O descendant of Bharata, these gifts are considered meritorious in the three worlds. Do thou, therefore, give away umbrellas and shoes to Brahmanas. I have no doubt that thou shalt then acquire great religious merit by the act. O foremost one of Bharata's race, he who gives away a white umbrella with a hundred ribs to a Brahmana, attains to eternal felicity after death and resides in the region of Indra, respected by Brahmanas, Apsaras, and Devas. O puissant one, he who gives shoes to Snataka Brahmanas as also to Brahmanas practising the rites of religion whose feet have become sore with the heat of the sun, attains to regions coveted by the very deities. Such a man, O Bharata, dwells in happiness in the highest Heaven after his death. O foremost one of Bharata's race, I have thus recited to thee in full, the merits of giving away shoes and umbrellas at religious ceremonies!"'"