Mbh 3.199.4b

O king, they that give unto guests water to wash their feet, butter to rub over their (tired) legs, light during the hours of darkness, food, and shelter, have not to go before Yama. The removal (after worship) of the flowery offerings unto the gods, the removal of the remnants of a Brahmana’s feast, waiting (upon a Brahmana) with perfumed pastes, and the massaging of a Brahmana’s limbs, are, each of them, O foremost of kings, productive of greater merit than the gift of kine. A person, without doubt, rescueth himself by the gift of a Kapila cow. Therefore, should one give away a Kapila cow decked with ornaments unto Brahmanas. O thou of the Bharata race, one should give unto a person of good lineage and conversant with the Vedas; unto a person that is poor; unto one leading a domestic mode of life but burdened with wife and children; unto one that daily adoreth the sacred fire; and unto one that hath done thee no service. Thou shouldst always give unto such persons but not to them that are in affluence. What merit is there, O thou foremost of the Bharata race, by giving unto one that is affluent? One cow must be given unto one Brahmana. A single cow must not be given unto many. For if the cow so given away (unto many) be sold, the giver’s family is lost for three generations. Such a gift would not assuredly rescue the giver nor the Brahmana that takes it. He who giveth eighty Ratis of pure gold, earneth the merit of giving away a hundred pieces of gold for ever. He that giveth away a strong bull capable also of drawing the plough, is certainly rescued from all difficulties and finally goeth to heaven. He that giveth away land unto a learned Brahmana, hath all his desires fulfilled. The tired traveller, with weakened limbs and feet besmeared with dust, asks for the name of him that may give him food. There are men who answer him by telling him the name.