Sanatkumāra said:— Ten charitable gifts are called great gifts (mahādāna) and are praiseworthy. They shall be given to deserving persons every day. They enable the soul to cross the ocean of worldly existence.
The charitable gifts of gold (hiraṇyadāna), cow (godāna) and land (bhūmidāna), O excellent brahmin, are very holy. Those who make them redeem themselves.
तुलादानानि शस्तानि गावः पृथ्वी सरस्वती ।। द्वे तु तुल्यबले शस्ते ह्यधिका च सरस्वती।। ४।।
Tulādānas are highly praised like the gifts of cows. Gifts of lands and of speech are of equal potency and deserve praise. But gifts of speech shall be greater.