AN 5.36
PTS: A iii 41
Kaladana Sutta: Seasonable Gifts
translated from the Pali by
Thanissaro Bhikkhu
X

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"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.

See also: AN 5.148.