Maheshvara said He who has a liberal disposition, who honours Brahmanas and treats them with hospitality, who makes gifts of food and drink and clothes and other articles of enjoyment to the destitute; the blind and the distressed, who makes gifts of houses erects hall, digs wells, constructs shelters whence pure and cool water is distributed, excavates tanks makes arrangements for the free distributions of gifts every day, gives to all comers what each prays for, who makes gifts of seats and beds and vehicles, wealth, jewels and gems, houses, all kinds of corn, kine, fields and women, he who always makes these gifts with a cheerful heart, becomes a denizen, O goddess, of the celestial region.