SB 10.34.3

The cowherd men gave the brāhmaṇas gifts of cows, gold, clothing and cooked grains mixed with honey. Then the cowherds prayed, "May the lord be pleased with us." KB 10.34.3 According to the Vedic system, charity is given to the brāhmaṇas. It is stated in the Vedic śāstras that only the brāhmaṇas and the sannyāsīs can accept charity. The cowherd men from Vṛndāvana gave the brāhmaṇas cows decorated with golden ornaments and beautiful garlands. The brāhmaṇas are given charity because they are not engaged in any business profession. They are supposed to be engaged in brahminical occupations, as described in the Bhagavad-gītā—namely, they must be very learned and must perform austerity and penances. Not only must they themselves be learned, but they must also teach others. Brāhmaṇas are not meant to be brāhmaṇas alone: they should create other brāhmaṇas also. If a man is found who agrees to become a brāhmaṇa’s disciple, he is also given the chance to become a brāhmaṇa. The brāhmaṇa is always engaged in the worship of Lord Viṣṇu. Therefore the brāhmaṇas are eligible to accept all kinds of charity. But if the brāhmaṇas receive excess charity, they are to distribute it for the service of Viṣṇu. In the Vedic scriptures, therefore, one is recommended to give charity to the brāhmaṇas, and by so doing one pleases Lord Viṣṇu and all the demigods.