Acceptor (प्रतिग्रहीता)

Acceptor of Dana is called Pratigrihita (Samskrit : प्रतिग्रहीता) or Patra (पात्रः) the subject of dana.

Eligible Receiver

While Veda Vyasa in Vyasa Smriti (4.60) says that donors are hard to find, it is equally hard and a great deal of effort is required to identify a suitable recipient of charity. Daksha (3.15) states

मातापित्रोर्गुरौ मित्रे विनीते चोपकारिणि । दीनानाथविशिष्टेभ्यो दत्तन्तु सफलं भवेत् ॥ 15

A gift made to one's parents, guru, friend, to a well conducted man, to one who has laid the donor under obligation, to the poor, the helpless, those endowed with special excellence, leads to rewards.

Ineligible Receiver

More than the qualities of an eligible donee, the list of ineligible recipients is longer and given in detail in many smritis.

Daksha smriti

Daksha smriti (3.16) states the payment made to following persons is fruitless

धूर्ते वन्दिनि मन्दे च कुवैद्ये कितवे शठे । चाटुचारणचौरभ्यो दत्तं भवति निष्फलम् ॥ 16

Meaning : Gifts made to rogues, to bards, to wrestlers, to those who devote time to bad lores, to gamblers, and deceivers, flatterers, spies, thieves brings no merit.

Mahabharata

Mahabharata lists sixteen kinds of payments to donees which do not qualify as a dana. Such recipients include:

आरूढपतिते दत्तमन्यायोपहृतं च यत्। व्यर्थं तु पतिते दानं ब्राह्मणे तस्करे तथा॥

ārūḍhapatite dattamanyāyopahr̥taṁ ca yat। vyarthaṁ tu patite dānaṁ brāhmaṇe taskare tathā॥ 6

गुरौ चानृतिके पापे कृतघ्ने ग्रामयाजके। वेदविक्रयिणे दत्तं तथा वृषलयाजके॥

gurau cānr̥tike pāpe kr̥taghne grāmayājake। vedavikrayiṇe dattaṁ tathā vr̥ṣalayājake॥ 7

ब्रह्मबन्धुषु यद्दत्तं यद्दत्तं वृषलीपतौ। स्त्रीजनेषु च यद्दत्तं व्यालग्राहे तथैव च॥

brahmabandhuṣu yaddattaṁ yaddattaṁ vr̥ṣalīpatau। strījaneṣu ca yaddattaṁ vyālagrāhe tathaiva ca॥ 8

परिचारकेषु यद्दत्तं वृथा दानानि षोडश। paricārakeṣu yaddattaṁ vr̥thā dānāni ṣoḍaśa। 9 (Maha. Vana. 200.6 - 9)

1. To a person who abandons his vanaprastha or sanyasa ashram (is called as आरूढपतित) and becomes a householder again.
2. Money earned through injustice (Here it is dravya not pratigrahita)
3. To a fallen Brahmin
4. To a thief
5. To one’s father and other such elders (gurujan)
6. To a liar
7. To a sinner
8. To an ingrate
9. To the village / town priest
10. To a person who sells the Vedas
11. To an immoral Brahmin
12. To snake-charmers
13. To one’s servants
14. To women in one’s family

While Mahabharata calls charity to one's parents (gurujana) meritless, Daksha smriti (3.15) states that a gift made to one's parents. guru etc leads to rewards.

Manusmriti

Manusmriti (4.193 to 200) contains a list of persons to whom gifts should not be made such as a brahmana who is like a cat or a hypocite or who does not know the veda.