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: |