Manusmriti

siva.sh/manusmriti/3/143

दातॄन् प्रतिग्रहीतॄंश्च कुरुते फलभागिनः । विदुषे दक्षिणां दत्त्वा विधिवत् प्रेत्य चैह च ॥ १४३ ॥

sanskrit

But a present made in accordance with the rules to a learned man, makes the giver and the recipient partakers of rewards both in this (life) and after death.

english translation

dAtRRn pratigrahItRRMzca kurute phalabhAginaH | viduSe dakSiNAM dattvA vidhivat pretya caiha ca || 143 ||

hk transliteration by Sanscript