According to the Buddha, "...those who stingily keep, lose; those who give, save." Commenting on the benefits of giving, the Buddha observed that it cleansed the heart of the stain of avarice, extended the hand in generosity and filled the head with rejoicing. A giver does not suffer from repentance. "He is like a man who plants a sapling securing its shade, flowers and fruits in the future."
Giving can be material (food, gifts, money, land, buildings), or mental and spiritual (service, time, care, love, attention). It is said that if the giving is motivated by the concern for fame and praise, the results will be in inverse proportion to the force of "ego" behind these motivations. Thus, dana can be graded as "low", "medium" or "superior" depending on the quality of the intention behind it. The results (merits) would vary in each case.