Dana means giving away something as a gift or donation. If one performs the charitable act with keen volition before, during and after the time of giving, without any attachment to the things which are being offered, and with a firm belief in karma and its results, that kind of Dana is indeed greatly beneficial Dana. Owing to one’s Dana, one will be endowed with riches throughout the round of rebirths.
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Title- Ten Bases of Meritorious Actions (Ten Punnakiriya-vatthus)