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→‎Procedure of Dana: adding procedure
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* Donor should be seated facing east and the receiver is to be seated to his right facing north direction.  
 
* Donor should be seated facing east and the receiver is to be seated to his right facing north direction.  
 
* Donor should utter the name of the subject of the gift, its presiding deity, and purpose for which he makes the gift  and chant the prescribed mantras.
 
* Donor should utter the name of the subject of the gift, its presiding deity, and purpose for which he makes the gift  and chant the prescribed mantras.
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* Importantly donor has to pour water into the hand of the donee while making the gift with appropriate mantras. Apastamba Dharmasutras (2.4.9.9 and 10) explicitly states that all gifts are to be made with water except in the case of vedic yajnas where they are to be made as directed by the vedic texts. Gautama (5.6) also supports the same.
    
== References ==
 
== References ==

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