Dāna: Giving
Giving, dāna, is the third great religious practice, or niyama. It is important to remember that giving freely of one’s goods in fulfilling needs, making someone happy or putting a smile on his face, mitigates selfishness, greed, avarice and hoarding. But the most important factor is “without thought of reward.” The reward of joy and the fullness you feel is immediate as the gift passes from your two hands into the outstretched hands of the receiver. Dāna is often translated as “charity.” But charity in modern context is a special kind of giving by those who have to those who have not. This is not the true spirit of dāna. The word fulfillment might describe dāna better. The fulfillment of giving that wells up within the giver as the gift is being prepared and as the gift is being presented and released, the fulfillment of the expectancy of the receiver or the surprise of the receiver, and the fullness that exists afterwards are all a part of dāna.
Daśamāṁśa, tithing, too, is a worthy form of dāna—giving God’s money to a religious institution to fulfill with it God’s work. One who is really fulfilling dāna gives daśamāṁśa, never goes to visit a friend or relative with empty hands, gives freely to relatives, children, friends, neighbors and business associates, all without thought of reward. The devotee who practices dāna knows fully that “you cannot give anything away.” The law of karma will return it to you full measure at an appropriate and most needed time. The freer the gift is given, the faster it will return.
What is the proportionate giving after daśamāṁśa, ten percent, has been deducted? It would be another two to five percent of one’s gross income, which would be equally divided between cash and kind if someone wanted to discipline his dāna to that extent. That would be fifteen percent, approximately one sixth, which is the makimai established in South India by the Chettiar community around the Palani Temple and now practiced by the Malaka Chettiars of Malaysia.
If one were to take a hard look at the true spirit of dāna in today’s society, the rich giving to religious institutions for a tax deduction are certainly giving with a thought of reward. Therefore, giving after the tax deductions are received and with no material benefits or rewards of any kind other than the fulfillment of giving is considered by the wise to be a true expression of dāna. Making something with one’s own hands, giving in kind, is also a true expression of dāna. Giving a gift begrudgingly in return for another gift is, of course, mere barter. Many families barter their way through life in this way, thinking they are giving. But such gifts are cold, the fulfillment is empty, and the law of karma pays discounted returns.
NANDINATHA SŪTRA 38: GOD CREATES SOULS WHO ARE ONE WITH HIM
Śiva’s followers all believe that each soul is created by Lord Śiva and is identical to Him, and that this identity will be fully realized by all souls when the bondage of āṇava, karma and māyā is removed by His grace. Aum.