Pahlavi Texts, Part II (SBE18), E.W. West, tr. [1882], at sacred-texts.com
1. The eighth question is that which you ask thus: Of him who, out of his own wealth, himself directed others thus: 'Let them act advantageously (khangînakŏ) for my soul,' is it so that what others may do for him out of that wealth and that done by his own toil are very different, one from the other, or not?
2. The reply is this, that they are very different, one from the other; for that which he orders out of his own wealth is more effectual than that which others may do for him without order. 3. And among the kinds of good work, that is more effectual which one practises himself and with his own toil; then that which one sets going out of whatever is his own by his own order, regarding which he 1 afterwards bequeaths and orders out of his own property and it comes into progress; and, lastly, that which others may do for him.
4. Since thus his own and that which is his by design, when any one manages for him and in his lifetime, aggrandize his position then, and his soul is preserved, when he manages for him thereafter the enjoyment then reaches unto his soul. 5. When not consenting as to the good work, and it is not his by design, even though others may do it for him it does not then come into his possession.
29:1 M14 and J make this an additional kind of good work by readings after which is that regarding which he himself,' &c.