"The Dharmaśāstra theory of the gift consistently holds that all male members of the three twice-born social classes have an obligation to give gifts, while only Brahmins have a right to receive them." (The Oxford History of Hinduism: Hindu Law)
"certain works of medieval Dharmaśāstra go so far as to regard Śūdras as fully entitled—and perhaps even required—to offer gifts to Brahmins."
"The Dharmaśāstra theory of the gift in no way involves reciprocity through return gifts. In other words, it simply does not recognize the third and most important obligation in Mauss’s theory of the gift, which is the obligation to reciprocate."
Annette Schmiedchen (2006) has compiled a long and useful list of inscriptions recording historical performances of the elaborate and lavish “balance-gift”, wherein a wealthy donor would ritually weigh himself and give his weight in gold or another precious substance to Brahmins.