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