यस्यान्नपानपुष्टाङ्गः कुरुते पुण्यसंचयम्।। अन्नप्रदातुस्तस्यार्द्धं कर्तुश्चार्द्धं न संशयः ।। २६ ।।
If a man performs holy and sacred rites after being nourished with the food gifted by someone, the merit of the sacred rites is shared half and half by the two—namely by the giver of food and the performer of the rites. There is no doubt in this.
त्रैलोक्ये यानि रत्नानि भोगस्त्रीवाहनानि च ।। अन्नदानप्रदस्सर्वमिहामुत्र च तल्लभेत् ।। २७ ।।
The giver of charitable gift of food obtains here and hereafter whatever means of pleasure there are in the three worlds such as gems, women and vehicles.