Food

Annadaanaa (giving away cooked rice as charity) is best of all. Anna is called

1. Amrutha in Deva Loka, 
2. Sudha in Nagaloka and 
3. Svadha in Pitara loka. 
4. Elders say that Anna is equal to our life. Therefore, Anna daanaa is equal to parting with our life.

http://www.telugubhakti.com/telugupages/monthly/mahabharat/content1302.htm

http://www.sacred-texts.com/hin/m13/m13b028.htm