The Brahmin represents the head of the Virat Purush or cosmic soul. It is said that Brahmins have taken birth from the mouth of Lord Brahma. A Brahmin is knowledgeable about scriptures and the vedic texts. Secondly he is referred as the God of the Earth i.e. Bhudev. Unless the Brahmin invokes the Gods through incantations the God cannot come and partake the oblations offered. Because of these reasons it is best to donate to Brahmins.
Brahm (for Brahmin) bhoj (for feast) is a unique ritual of feeding Brahmins. It is considered auspicious and is practiced on several occasions. The basic idea behind Brahm-Bhoj is to get their blessings and bestows ‘punya’.
Dakshina (donation) of Rs 101 is also offered to each brahmin.