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Arthashastra

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siva.sh/arthashastra/adhyaksa-pracara/10/41

यथा अर्ह गुण सम्युक्ता पूजा यत्र उपलक्ष्यते । अप्य् आधौ परिदाने वा भवतस् ताव् उपग्रहौ ॥

Where the bestowal of honour for deserving merit is contemplated either as help to alleviate affliction (ádhi) or as gift (paridána), there are issued writs of gift (upagrahalekha).

english translation

Chapter 10

Verse 42