When giving wealth, it is important to avoid the following:

1. Impure motivation
   - the intention to harm, to gain fame or for competition.
2. Impure materials
   - substances harmful to others
3. Impure recipient
   - giving to demons, beings who are influenced by mara, insane or have disturbed minds. Giving food or drink to gluttons.
4. Impure method
   - giving with unhappiness, anger or a disturbed mind. Givin with disdain or disrespect for an inferior person.

When giving Dharma, it is important to note the following:

1. Recipient
   - Give Dharma to those who want Dharma, those with respect for Dharma and Dharma teachers
2. Motivation
   -Avoid evil thoughts and maintain gentle thoughts
3. Actual Dharma
   -Show the Dharma, sutras, and so forth without mistake or perversion
4. Method of Showing Dharma Teachings
   -Do not give teachings immediately when someone requests. First respond in this way "I have not studied that in detail". Also examine the vessel. The teaching should be at a clean and pleasing place. The teacher should be sitting on a throne.

Generosity should be supported by emptiness and compassion. Emptiness means the four seals of emptiness of the inner body, outer wealth, subjective mind and the Dharma of enlightenment. Generosity "supported by compassion" means giving because you cannot bear the sufering of sentient beings individually or in general.

In general, for merits to increase, the giving should be done through the realization free from the three spheres. Realize that the giver is like an illusion, the gift is also like an illusion, and the recipient is like an illusion.

Also, at the beginning, have the intention to establish all sentient beings in the state of enlightenment. In the middle, have no attachement for the gift. At the end, be free from expectation of any results.

Finally, dedicate your merits, so as to increase them and also to make the merits inexhaustible.

The Aksayamati-Requested Sutra says:
Shariputra, for example, a drop of water dropped in the ocean will not be exhausted until the end of the kalpa.
Likewise, when one dedicates the root of virtue to enlightenment, it will not be exhausted between now and when one achieves the heart of enlightenment.