Mahabharata Anushasna Parva Chapter 23:8

Mahabharata Anushasna Parva (Dana Dharma Parva) Chapter 23:8 Those men that protect thousands of people, that make gifts unto thousands of people, and that rescue thousands of people from distress, succeed in ascending to heaven. Those men who make gifts of gold and of kine, O chief of Bharata's race, as also those of conveyances and animals, succeed in ascending to heaven. Those men who make gifts of such articles as are needed in marriages, as also those of serving men and maids, and cloths and robes, succeed in ascending to heaven. Those men who make public pleasure-houses and gardens and wells, resting houses and buildings for public meetings and tanks for enabling cattle and men to quench their thirst, and fields for cultivation, O Bharata, succeed in ascending to heaven. Those men who make gifts of houses and fields and populated villages unto persons that solicit them, succeed in ascending to heaven. Those men who having themselves manufactured juicy drinks of sweet taste and seeds and paddy or rice, make gifts of them unto others succeed in ascending to heaven. Those men who being born in families high or low beget hundreds of children and live long lives practising compassion and keeping wrath under complete subjection, succeed in ascending to heaven. I have thus expounded to thee, O Bharata, what the rites are in honour of the deities and the Pitris which are performed by people for the sake of the other world, what the ordinances are in respect of making gifts, and what the views are of the Rishis of former times in respect of both the articles of gift and the manner of giving them.