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.
Those who seek knowledge must make gifts to old men considering them on a par with Rudra. Those who seek intellect must make gifts to young maidens considering them on a par with Bhāratī (Goddess of Speech).
Excellent men seeking enjoyments must make gifts to youthful maidens considering them on a par with Lakṣmī (Goddess of Wealth). Those who seek purity of Ātman must make gifts to old women considering them on a par with) Pārvatī.
शिलवृत्त्योञ्छवृत्त्या च गुरुदक्षिणयार्जितम् । शुद्धद्रव्यमिति प्राहुस्तत्पूर्णफलदं विदुः ३९ ।
That which is acquired by gleaning more than one ear of corn at a time or gleaning corns one by one, by fees received from disciple is called Śuddhadravya (clean wealth). This wealth yields complete benefit.
Wealth acquired by acceptance of monetary gifts is called middlesome wealth. Wealth acquired by agricultural or trading activities is called lowliest wealth.