Śrāddha-kalpa: Dāna-phala-nirdeśa
Gifts in Śrāddha and Their Fruits
श्राद्धे ह्युपानहौ दत्त्वा ब्राह्मणेभ्यः सदा बुधः / दिव्यं स लभते यानं वाजियुक्तं नवं तथा
śrāddhe hyupānahau dattvā brāhmaṇebhyaḥ sadā budhaḥ / divyaṃ sa labhate yānaṃ vājiyuktaṃ navaṃ tathā
The wise one who, in Śrāddha, gives upānahau (footwear) to the brāhmaṇas attains a divine conveyance—new and drawn by horses.