Mahabharata Anushasna Parva Chapter 23:5

Mahabharata Anushasna Parva (Dana Dharma Parva) Chapter 23:5 By making gifts unto such Brahmanas as regard conduct in this light of food, as regard conduct in the light of spouses and children, as regard conduct in the light of strength, as regard conduct in the light of their refuge for crossing this world and attaining to felicity in the next, and as solicit wealth only when wealth is absolutely needed, one earns great merit. By making gifts unto those persons, O Yudhishthira, that having lost everything through thieves or oppressors, approach the giver, one acquires great merit. By making gifts unto such Brahmanas as solicit food from the hands of even a poor person of their order who has just got something from others, one earns great merit. By making gifts unto such Brahmanas as have lost their all in times of universal distress and as have been deprived of their spouses on such occasions, and as come to givers with solicitations for alms, one acquires great merit. By making gifts unto such Brahmanas as are observant of vows, and as place themselves voluntarily under painful rules and regulations, as are respectful in their conduct to the declaration laid down in the Vedas, and as come to solicit wealth for spending it upon the rites necessary to complete their vows and other observances, one earns great merit. By making gifts unto such Brahmanas as live at a great distance from the practices that are observed by the sinful and the wicked, as are destitute of strength for want of adequate support, and as are very poor in earthly possessions, one earns great merit. By making gifts unto such Brahmanas as have been robbed of all their possessions by powerful men but as are perfectly innocent, and as desire to fill their stomachs any how without, that is, any scruples respecting the quality of the food they take, one earns great merit. By making gifts unto such Brahmanas as beg on behalf of others that are observant of penances and devoted to them and as are satisfied with even small gifts, one earns great merit. Thou hast now, O bull of Bharata's race, heard what the declarations are of the scriptures in respect of the acquisition of great merit by the making of gifts. Listen now to me as I expound what those acts are that lead to hell or heaven. They, O Yudhishthira, that speak an untruth on occasions other than those when such untruth is needed for serving the purpose of the preceptor or for giving the assurance of safety to a person in fear of his life, sink into hell. They who ravish other people's spouses, or have sexual congress with them, or assist at such acts of delinquency, sink in hell. They who rob others of their wealth or destroy the wealth and possessions of other people, or proclaim the faults of other people, sink in hell. They who destroy the containers of such pieces of water as are used by cattle for quenching thirst, as injure such buildings as are used for purposes of public meetings, as break down bridges and causeways, and as pull down houses used for purposes of habitation, have to sink to hell.