Chandogya Upanishad 3.79
अथ यत्तपो दानमार्जवमहिꣳसा सत्यवचनमिति ता अस्य दक्षिणाः ॥ ४ ॥
3.17.4 — atha yattapo danamarjavamahimsa satyavachanamiti ta asya dakshinah || 4 ||
Penance, liberality, righteousness, kindness, truthfulness, these form his Dakshinâs (gifts bestowed on priests, &c.)
और जो तप, दान, आर्जव, अहिंसा, सत्यवचन हैं — वे उसकी दक्षिणाएँ हैं।