One shall make gifts of such things to a man of good qualities, such thing as he likes most in the world, as are very dear to him in the house and as are wished for by him to be his permanent possessions.
तुलापुरुषदानं हि दानानां दानमुत्तमम्।। तुलासंरोहणं कार्यं यदीच्छेच्छ्रेय आत्मनः।। २५।।
Gifts of anything equal in weight to the giver is the most excellent of all gifts. If he wishes for his prosperity he shall ascend the weighing balance.