Mahabharata Anushasna Parva Chapter 120:2

Mahabharata Anushasna Parva (Dana Dharma Parva) Chapter 120:2 I think that all thy acts are performed agreeably to the ordinance. O son, superior to ablutions in sacred waters, superior to the accomplishment of all Vedic vows, is gift. Indeed, O Brahmana, gift is more auspicious than all sacred acts. If it be not more meritorious than all sacred acts, there can be no question about its superiority. All those rites laid down in the Vedas which thou applaudest do not come up to gift, for gift without doubt, is as I hold, fraught with very superior merit. The track that has been made by those men who make gifts is the track that is trodden by the wise. They who make gifts are regarded as givers of even the life-breaths. The duties that constitute Righteousness are established in them. As the Vedas when well-studied, as the restraining of the senses, as a life of universal Renunciation, even so is gift which is fraught with very superior merit. Thou, O son, wilt rise from joy to greater joy in consequence of thy having betaken thyself to the duty of making gifts. The man of intelligence (who practises this duty) certainly rises from joy to greater joy. We have without doubt, met with many direct instances of this. Men endued with prosperity succeed in acquiring wealth, making gifts, performing sacrifices, and earning happiness as the result thereof. It is always observed, O thou of great wisdom, to happen naturally that happiness is followed by misery and misery is followed by happiness.[] Men of wisdom have said that human beings in this world have three kinds of conduct. Some are righteous, some are sinful, and some are neither righteous nor sinful. The conduct of the person who is devoted to Brahma is not regarded either way. His sins are never regarded as sins. So also the man who is devoted to the duties laid down for him is regarded as neither righteous nor sinful (for the observance of those duties). Those men that are devoted to sacrifices, gifts, and penances, are regarded as righteous. These, however, that injure other creatures and are unfriendly to them, are regarded as sinful. There are some men who appropriate what belongs to others. These certainly fall into Hell and meet with misery. All other acts that men do are indifferent, being regarded as neither righteous nor sinful. Do thou sport and grow and rejoice and make gifts and perform sacrifices. Neither men of knowledge nor those endued with penances will then be able to get the better of thee!'