an.8.33 Aṅguttara Nikāya (Numbered Discourses)

“Bhikkhus, there are these eight grounds for giving. What eight? (1) One gives a gift from desire. (2) One gives a gift from hatred. (3) One gives a gift from delusion. (4) One gives a gift from fear. (5) One gives a gift, thinking: ‘Giving was practiced before by my father and forefathers; I should not abandon this ancient family custom.’ (6) One gives a gift, thinking: ‘Having given this gift, with the breakup of the body, after death, I will be reborn in a good destination, in a heavenly world.’ (7) One gives a gift, thinking: ‘When I am giving this gift my mind becomes placid, and elation and joy arise.’ (8) One gives a gift for the purpose of ornamenting the mind, equipping the mind. These are the eight grounds for giving.”