Shiva Purana
संकल्पविहितोयोऽर्थो ब्राह्मणेभ्यः प्रदीयते ॥ अर्थिभ्योऽपीडितेभ्यश्च मनस्वी तेन जायते ॥ ६ ॥
An object which is given to brahmins, suppliants and distressed people after performing the Saṃkalpa rites enables the donee to become greatly intelligent.
english translation
saMkalpavihitoyo'rtho brAhmaNebhyaH pradIyate ॥ arthibhyo'pIDitebhyazca manasvI tena jAyate ॥ 6 ॥
hk transliteration by Sanscript