an.8.33 Aṅguttara Nikāya (Numbered Discourses)

Reasons to Give

“Mendicants, there are these eight grounds for giving.
What eight?
A person might give a gift out of favoritism or hostility or stupidity or cowardice. Or they give thinking, ‘Giving was practiced by my father and my father’s father. It would not be right for me to abandon this family tradition.’ Or they give thinking, ‘After I’ve given this gift, when my body breaks up, after death, I’ll be reborn in a good place, a heavenly realm.’ Or they give thinking, ‘When giving this gift my mind becomes clear, and I become happy and joyful.’ Or they give a gift thinking, ‘This is an adornment and requisite for the mind.’
These are the eight grounds for giving.”