Since in the foregoing verses the extravagances of man which he indulges in for ostentation and expression of superiority to others, have been mentioned, now here it is being stated as to what expenditure of wealth it is which leads man up to moral heights instead of causing him to sink into moral depravity and perversion. But in this there is no enjoyment for the self; on the contrary, man has to exercise self-restraints and make sacrifices. The expenditure is that one should set a slave free, or should render a slave monetary help so as to enable him to win his freedom by paying the ransom, or free a debtor from his debt, or secure release of a helpless person without means from penalties. Likewise, the expenditure is that one should feed a nearly related orphan (i.e. an orphan who is either a relative or a neighbor) who is hungry, and a needy, helpless person who might have been reduced to extreme poverty and might have none to support and help him. Helping such people does not win a person fame and reputation, nor feeding them brings him the admiration for being wealthy and generous which one usually wins by holding banquets to thousands of well-to-do people. But the path to moral and spiritual heights passes on steep uphill roads only.