What is the highest perfectional charity?
The highest perfectional work of charity is to give people in general
immunity from the anxieties of material existence. This can be done only
by performing activities in devotional service to the Lord. Such
knowledge is incomparable. Cultivation of the knowledge in the Vedas,
performance of sacrifice, and distribution of munificent charities all
together cannot form even a part of the immunity from the pangs of
material existence that is gained from devotional service.
Srimad Bhagavatam 3.7.41 purport