Shiva Purana

siva.sh/siva-purana/uma-samhita/14/6

संकल्पविहितोयोऽर्थो ब्राह्मणेभ्यः प्रदीयते ।। अर्थिभ्योऽपीडितेभ्यश्च मनस्वी तेन जायते ।। ६ ।।

sanskrit

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