Musannaf Ibn Abi Shayba 13:2275

Abu Bakr narrated to us, he said: Abbad bin al-Awwam narrated to us, from al-Shaybani, from al-Qasim bin Abd al-Rahman, from Qabisah bin Husayn—or Husayn bin Qabisah bin Husayn—from Ibn Mas’ud, that he said: Whoever grants silver, or milk, or gifts a path or a road, it is equivalent to the freeing of a slave.