Suta while warning the sages told-
“People who engages themselves in virtuous deeds through out their lives and who have been kind of others, cross the terrifying path of the hell quite easily. A person, who donates shoes or wooden sandals to brahmins, reaches the hell riding on the horse.
Similarly, a person who donates an umbrella to brahmins reaches the hell under the shade of an umbrella. Making donations of bed or chairs to brahmins, help a man to reach the hell after taking adequate rest on the way. Making donations of Gold or silver to brahmin helps a man to attain to heaven.”
A man who donated food grains enjoys all the pleasures of life, because food grains sustain life. Even, making donation of water is considered to be of supreme value because life can not exist without it. A man, who digs up wells and ponds for the benefit of people, acquires great virtues. Planting trees, especially which gives fruits or flowers are considered to give immeasurable virtues.
Making donations of cow, land, knowledge and such objects that can be weighed are considered. Making donations of gold, sesame, elephant, girl, maid, servant, house, chariot, diamond, cow whose colour is pure white and food grains are considered to be Mahadan (great donation). The donations should be made only to worthy brahmins.