Changes

=== Based on Orientation ===

=== Based on Orientation ===

''Ishtapurta (इष्टापूर्त)'' is a word of high antiquity that deserves consideration in the subject of dana. It occurs in the Rigveda and the sense seems to be 'the cumulative spiritual result of merit due to a man's performance of sacrifices and charitable acts'. The word though employed in the singular consists of two parts, ishta (what is sacrificed) and purta (what is filled).<ref name=":12" />

Ishtapurta (इष्टापूर्त) is a word of high antiquity that deserves consideration in the subject of dana. It occurs in the Rigveda and the sense seems to be 'the cumulative spiritual result of merit due to a man's performance of sacrifices and charitable acts'. The word though employed in the singular consists of two parts, ishta (what is sacrificed) and purta (what is filled).<ref name=":12" />

* Ishta (इष्टा) : Acts which are primarily religious in nature (yajna, homa, tapas, atithi satkar etc) and are turned inwards, are called Ishta. The rewards of such acts are invisible in this life and will be enjoyed in paradise.<ref name=":02" />

* Ishta (इष्टा) : Acts which are primarily religious in nature (yajna, homa, tapas, atithi satkar etc) and are turned inwards, are called Ishta. The rewards of such acts are invisible in this life and will be enjoyed in heavens.<ref name=":02" />

* Purta (पूर्त) : Acts which are primarily charitable in nature (construction of public utilities, ponds, schools, rest houses, gardens, ann-kshetra, etc.) are called purta. The benefits of purta are visible in this life and include attainment of moksha. Charitable trusts are called purta works in texts.<ref name=":02" />

* Purta (पूर्त) : Acts which are primarily charitable in nature (construction of public utilities, ponds, schools, rest houses, gardens, annakshetra, etc.) are called purta. The benefits of purta are visible in this life and include attainment of moksha. Charitable trusts are called purta works in texts.<ref name=":02" />

=== Based on Beneficiary  ===

=== Based on Beneficiary  ===

* '''Dana (दानम्)''' : When the giving results in transfer of property from one person to another, it is treated as dana. In some cases, the transfer might benefit more than one person. However, so long as the number of beneficiaries is fixed, the giving will be considered dana. Additionally, the donor should no longer derive any benefit from the item donated. Some types of giving are not considered dana. These include gifts to people whom one is otherwise required to support. Similarly, mutual exchange of gifts is treated as a cultural practice, but does not qualify as dana.<ref name=":02" /> This article covers many aspects of Dana.  

* '''Dana (दानम्)''' : When the giving results in transfer of property from one person to another, it is treated as dana. In some cases, the transfer might benefit more than one person. However, so long as the number of beneficiaries is fixed, the giving will be considered dana. Additionally, the donor should no longer derive any benefit from the item donated. Some types of giving are not considered dana. These include gifts to people whom one is otherwise required to support. Similarly, mutual exchange of gifts is treated as a cultural practice, but does not qualify as dana.<ref name=":02" /> This article covers many aspects of Dana.  

* '''Utsarga (उत्सर्गः)''' : If the item or property is dedicated or released for general public use, the giving is treated as utsarga. The property is then owned commonly, and is similar to the concept of common grazing land. In this case, there is no bar on the donor also using the property as a member of the public, without any special privileges.<ref name=":02" /> Utsarg includes planting of trees, digging of ponds and wells, setting up of rest houses, schools, etc.

* '''Utsarga (उत्सर्गः)''' : If the item or property is dedicated or released for general public use, the giving is treated as [[Utsarga (उत्सर्गः)]]. The property is then owned commonly, and is similar to the concept of common grazing land. In this case, there is no bar on the donor also using the property as a member of the public, without any special privileges.<ref name=":02" /> Utsarga includes planting of trees, digging of ponds and wells, setting up of rest houses, schools, etc.

=== Based on the Nature of Dana  ===

=== Based on the Nature of Dana  ===