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From:
Aṅguttara Nikāya 8.32 Numbered Discourses 8.32
4. Dānavagga 4. Giving
Dutiyadānasutta Giving (2nd)
“Saddhā hiriyaṁ kusalañca dānaṁ, “Faith, conscience, and skillful giving
Dhammā ete sappurisānuyātā; are qualities true persons follow.
Etañhi maggaṁ diviyaṁ vadanti, For this, they say, is the path of the gods,
Etena hi gacchati devalokan”ti. which leads to the heavenly realm.”
Dutiyaṁ.