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276). Hindu piety found expression in gifts to
idols and images consecrated and installed in
temples, to religious institutions of every
kind, and for all purposes considered
meritorious in the Hindu social and religious
system; to brahmans, goswamis, sanyasis, etc.
AIR 1922 Privy Council 123
When the gift was to a holy person, it carried
with it in terms or by usage and custom certain
obligations. Under the Hindu law the image of
a deity of the Hindu pantheon is, as has been
aptly called, a juristic entity,” vested with
the capacity of receiving gifts and holding
property. Religious institutions, known under
different names, are regarded as possessing the
same “juristic” capacity, and gifts are made
to them eo nomine. In many cases in Southern
India, especially where the diffusion of Aryan
Brahmanism was essential for bringing the
Dravidian peoples under the religious rule of
the Hindu system, colleges and monasteries
under the names of math were founded under
spiritual teachers of recognized sanctity.