Pahlavi Texts, Part III (SBE24), E.W. West, tr. , at sacred-texts.com
1. The seventy-ninth subject is this, that it is necessary to make an effort that they may exercise munificence and liberality towards the good and the worthy. 2. For the exercise of liberality is grand, in such manner as it is better and pleasanter, in like manner, for the ground on which a liberal man walks, better for the wind that blows upon a liberal man, better for the horse on which a liberal man sits, better, in like manner, for the cow and goat that 2 a liberal man eats, and 3 pleasanter for the sun and moon and stars that shine upon a liberal man.
3. To such an extent is a liberal and munificent man precious (hazîz), that Hôrmazd speaks 4 thus: 'I have wished that I might give a recompense to a munificent man, if it be suitable for him, but I have not found any recompense and happiness that are suitable for him, except a blessing.' 4. And virtuous men and the united archangels are perpetually uttering blessings on account of the liberal man who maintains no refusal of his own things to a stranger.
5. For it is declared in revelation, that the creator Hôrmazd spoke to Zaratust, the Spitamân, thus: 'I have created the supreme heaven of heavens for the sake of any of the liberal who provide for the worthy and give them something; and gloomy hell is for all those persons who give anything to the unworthy.'
6. In like manner it is declared in revelation, that there are thirty-three ways to heaven, besides that of the souls of the liberal. 7. If the soul be of any one else, it is not able to arrive in heaven 1 by that way. 8. Besides this happy 2 way, a soul of the liberal is able to arrive in heaven by means of the thirty-three ways. 9. For no one is it easier to arrive in heaven than for the liberal.
342:2 B29 has 'whose milk,' and Lp further adds 'and butter.'
342:3 B29 inserts 'better and.'
342:4 Lp, B29 have 'asserts.'
343:1 B29 omits 'in heaven.'
343:2 B29 has 'besides by the one.'