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Defining Dana, Shri. Sanjay Agarwal<ref name=":0">Agarwal, Sanjay. (2010) ''Daan and Other Giving Traditions in India.'' New Delhi: AccountAid, India</ref> says dana is a sub-set of giving. It is only the last item - 'giving - as per scriptural directions' that qualifies as proper dana. According to his findings the most comprehensive definition of Dana appears to have seven essential elements:
 
Defining Dana, Shri. Sanjay Agarwal<ref name=":0">Agarwal, Sanjay. (2010) ''Daan and Other Giving Traditions in India.'' New Delhi: AccountAid, India</ref> says dana is a sub-set of giving. It is only the last item - 'giving - as per scriptural directions' that qualifies as proper dana. According to his findings the most comprehensive definition of Dana appears to have seven essential elements:
 
# [[Donor (दाता)]]  
 
# [[Donor (दाता)]]  
# Acceptor (प्रतिग्रहीता or पात्रः)  
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# [[Acceptor (प्रतिग्रहीता)]] or Patra (पात्रः)  
 
# Respectful transaction (श्रद्धा)  
 
# Respectful transaction (श्रद्धा)  
 
# Appropriate object for donation (देयम्)  
 
# Appropriate object for donation (देयम्)  

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