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# '''A Suitable Recipient''' : His/her connection with a dana must end when they part with the property. They are mostly not concerned with how the item is eventually utilised. However, at the time of identifying the recipient, they must find a suitable candidate, patra (पात्रः). It is generally recognised that while most dana is directed towards Brahmins dana to non-Brahmins is not prohibited or insignificant. This is broadly in line with the pauranik directives. However, there are three important caveats:
 
# '''A Suitable Recipient''' : His/her connection with a dana must end when they part with the property. They are mostly not concerned with how the item is eventually utilised. However, at the time of identifying the recipient, they must find a suitable candidate, patra (पात्रः). It is generally recognised that while most dana is directed towards Brahmins dana to non-Brahmins is not prohibited or insignificant. This is broadly in line with the pauranik directives. However, there are three important caveats:
 
#* Only dana is generally directed towards Brahmins. Utsarg is for the benefit of the community as a whole.  
 
#* Only dana is generally directed towards Brahmins. Utsarg is for the benefit of the community as a whole.  
#* There is a clear preference for learned or yajnakarta Brahmins. There are also strong prohibitions against giving to a Brahmin who is Brahmin only by birth, and is neither learned nor cultured. Giving to an incapable Brahmin will result in  both the donor and the recipient sinking. Other attributes of an ineligible recipient are listed in Padm Puran ().
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#* There is a clear preference for learned or yajnakarta Brahmins. There are also strong prohibitions against giving to a Brahmin who is Brahmin only by birth, and is neither learned nor cultured. Giving to an incapable Brahmin will result in  both the donor and the recipient sinking.  
#* At several places, the Puran advise Kshatriya (क्षत्रियः) and Vaishya (वैश्यः) not to accept dana. However, Agni Puran (अग्निपुराणम्) clearly says that you get punya by giving to non-Brahmins, including Shudra (शूद्रः) and Varn-sankar (वर्णसंकरः). It also specifies the proportion of benefit depending on the recipient.  
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#* At several places, the Puranas advise Kshatriyas (क्षत्रियः) and Vaishyas (वैश्यः) not to accept dana. However, Agni Purana (अग्निपुराणम्) clearly says that you get punya by giving to non-Brahmins, including Shudra (शूद्रः) and Varna-sankar (वर्णसंकरः). It also specifies the proportion of benefit depending on the recipient.  
 
# '''Giving Respectfully''' : Puranas emphasise that the punya of a dana is lost if the donation is made with disrespect or made regretfully. Such a dana may be classified as tamasik. Therefore, the donor should welcome the recipient, and offer the dana with respect. The recipient should also be given dakshina, possibly to defray the expenses / time spent in participating in the dana ritual. This protects the value of the main dana, so far as the donor is concerned. Dana for attaining prestige or fame in society is of the lowest kind,
 
# '''Giving Respectfully''' : Puranas emphasise that the punya of a dana is lost if the donation is made with disrespect or made regretfully. Such a dana may be classified as tamasik. Therefore, the donor should welcome the recipient, and offer the dana with respect. The recipient should also be given dakshina, possibly to defray the expenses / time spent in participating in the dana ritual. This protects the value of the main dana, so far as the donor is concerned. Dana for attaining prestige or fame in society is of the lowest kind,
 
# '''Irreversible''' : If a sankalpa (संकल्पम्) has been made, and the intended recipient does not show up to accept the donation, the donor is required to release the item in a pond or a river. The donated item cannot  revert to the donor or be reallocated to another person.
 
# '''Irreversible''' : If a sankalpa (संकल्पम्) has been made, and the intended recipient does not show up to accept the donation, the donor is required to release the item in a pond or a river. The donated item cannot  revert to the donor or be reallocated to another person.

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