Śrāddha-kalpa: Dāna-phala-nirdeśa
Gifts in Śrāddha and Their Fruits
त्रिभिर्द्वाभ्यामथैकेन दानेन तु सुखी भदेत् / दानानि परमो धर्मः सद्भिः सत्कृत्य पूजितः
tribhirdvābhyāmathaikena dānena tu sukhī bhadet / dānāni paramo dharmaḥ sadbhiḥ satkṛtya pūjitaḥ
By three gifts, by two, or even by one, a person may become happy; giving is the highest dharma, honored and worshiped by the good.