Gift to an idol is invalid under the Transfer of Property Act, but a Hindu endowment can still be valid.

Credit of money to an idol's account is not a valid gift under section 122 of the Transfer of Property Act because a gift requires a transfer to a living person, and a deity is not a living person within section 5. The transaction must instead be assessed as a Hindu religious dedication: a dedication is complete when the founder identifies the property and the object of dedication and divests beneficial interest, and acceptance by the deity is not required. On that footing, there was no valid gift, but there was a valid endowment in favour of the idol.

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Issues: Whether the credit of money to the account of an idol constituted a valid gift under section 122 of the Transfer of Property Act or amounted only to a Hindu religious endowment.

Analysis: A gift under section 122 requires a transfer to a living person within the meaning of section 5. A deity is not a living person, either in the ordinary sense or within the extended definition of that expression. A Hindu dedication is complete when the founder designates the property and object of dedication and effectively divests himself of beneficial interest; acceptance by the deity is not required. The nature of the transaction had therefore to be tested under Hindu law, not as an ordinary gift under the Transfer of Property Act.

Conclusion: There was no valid gift in favour of the idol under section 122 of the Transfer of Property Act, but there was a valid endowment in favour of the idol.

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