• Saṁyutta Nikāya
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1.42. Giving What?

A devatā:

ā€œGiving what does one give strength?
Giving what does one give beauty?
Giving what does one give ease?
Giving what does one give sight?
Who is the giver of all?
Being asked, please explain to me.ā€

The Blessed One:

ā€œGiving food, one gives strength;
Giving clothes, one gives beauty;
Giving a vehicle, one gives ease;
Giving a lamp, one gives sight.

ā€œThe one who gives a residence
Is the giver of all.
But the one who teaches the Dhamma
Is the giver of the Deathless.ā€