In the teachings of the Buddha, dāna (giving) holds a place of great significance. At its most basic level, giving is an ethical practice that cultivates generosity, selflessness, and compassion. However, the Buddha made an important distinction between ordinary acts of giving and true dāna, which transcends the ordinary understanding of giving. In true dāna, there is no giver, no gift, and no recipient — this is the union of giving and anattā, the realisation of not-self.
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Categories: Buddhist Library, Buddhist meditation, Dharma Read, Everyday Buddhist, Foundations of Buddhism
Golden Buddha Centre 
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