बालानां ब्रह्मबुद्ध्या हि देयं विद्यार्थिभिर्नरैः । यूनां च विष्णुबुद्ध्या हि पुत्रकामार्थिभिर्नरैः ३६ ।
Those who seek learning must make gifts to children considering them on a par with Brahmā. Those who seek sons and other ends must make gifts to young men considering them on a par with Viṣṇu.