Manu Smriti on charity.

According to Manu Smriti (1.86), the highest virtue changes with each age, identifying charity (dāna) as the supreme and most effective virtue in the Kali Yuga. While austerity, knowledge, and sacrifice were primary in earlier ages, in the current age of Kali, giving (especially gold, cows, or land) is recommended as the primary means of spiritual progress.

Manu's View on Kali Yuga: Manusmriti states: "tapaḥ paraṃ kṛtayuge tretāyāṃ jñānamucyate | dvāpare yajñamevāhurdānamekaṃ kalau yuge ||" (1.86), meaning "In the Kṛta age, austerity is the highest; in the Tretā, knowledge; in the Dvāpara, sacrifice; and in the Kali age, charity alone".

Significance of Charity (Dāna): In this era, charity is considered the most fruitful action, often replacing intense meditation or complex rituals.

Context within Smritis: While Manu Smriti is the primary code for the Satya Yuga, some interpretations (such as Parasara Smriti) suggest that different codes apply to different ages, with Parasara being more relevant for Kali Yuga. However, the verse regarding charity in Kali Yuga is generally cited across various Hindu scriptures.

Other Recommended Practices: Beyond charity, Hari Kirtan (chanting the names of the Lord) is emphasized in scriptures like the Srimad Bhagavatam as the ultimate, most effective practice for spiritual liberation in the Kali Yuga.