Shiva Purana
अन्नपानाश्वगोवस्त्रशय्याच्छत्रासनानि च ॥ प्रेतलोके प्रशस्तानि दानान्यष्टौ विशेषतः ॥ ५० ॥
The eight gifts are honoured most in the land of the dead viz food, drink, horse, cow, garments, bed, umbrella and scat.
english translation
annapAnAzvagovastrazayyAcchatrAsanAni ca ॥ pretaloke prazastAni dAnAnyaSTau vizeSataH ॥ 50 ॥
hk transliteration by Sanscript