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Anguttara Nikaya V.36

Kaladana Sutta

Seasonable Gifts

"There are these five seasonable gifts. Which five? One gives to a newcomer. One gives to one going away. One gives to one who is ill. One gives in time of famine. One sets the first fruits of field & orchard in front of those who are virtuous. These are the five seasonable gifts."

In the proper season they give --
    those with discernment,
    responsive, free from stinginess.
Having been given in proper season,
with hearts inspired by the Noble Ones
    -- straightened, Such --
their offering bears an abundance.
Those who rejoice in that gift
    or give assistance,
they, too, have a share of the merit,
    and the offering isn't depleted by that.
So, with an unhesitant mind,
one should give where the gift bears great fruit.
    Merit is what establishes
    living beings in the next life.

Source: ATI - For Free Distribution Only, as a Gift of Dhamma.

Dhamma Essay:
Self-transformation by Bhikkhu Bodhi