Gifts are made from desire of merit, from desire of profit, from fear, from free choice, and from pity. O Bharata! Gifts, therefore, should be known to be of five sorts. Listen now to the reasons for which gifts are thus divided into five classes.
धर्मादाद् भयात् कामात् कारुण्यादिति भारत। दानं पञ्चविधं ज्ञेयं कारणैर्निबोध तत्॥