Gāthāsu yamāhu dānaṃ paramanti yaṃ dānaṃ cittakhettadeyyadhammānaṃ uḷārabhāvena paramaṃ uttamaṃ, bhogasampattiādīnaṃ vā pūraṇato phalanato, parassa vā lobhamacchariyādikassa paṭipakkhassa maddanato hiṃsanato "paraman"ti buddhā bhagavanto āhu. Anuttaranti yaṃ dānaṃ cetanādisampattiyā sātisayappavattiyā aggabhāvena aggavipākattā ca uttararahitaṃ anuttarabhāvasādhanañcāti āhu. Yaṃ saṃvibhāganti etthāpi "paramaṃ anuttaran"ti padadvayaṃ ānetvā yojetabbaṃ. Avaṇṇayīti kittayi, "bhojanaṃ bhikkhave dadamāno dāyako paṭiggāhakānaṃ pañcaṭṭhānāni detī"tiādinā, "sace bhikkhave sattā jāneyyuṃ dānasaṃvibhāgassa

Yathā pana dānaṃ saṃvibhāgo ca paramaṃ anuttarañca hoti, taṃ dassetuṃ "aggamhī"tiādi vuttaṃ. Tattha aggamhīti sīlādiguṇavisesayogena seṭṭhe anuttare puññakkhette sammāsambuddhe ariyasaṃghe ca. Pasannacittoti kammaphalasaddhāya ratanattayasaddhāya ca cittaṃ pasādento okappento. Cittasampattiyā hi khettasampattiyā ca parittepi deyyadhamme dānaṃ mahānubhāvaṃ hoti mahājutikaṃ mahāvipphāraṃ. Vuttañhetaṃ:-

"natthi citte pasannamhi appakā nāma dakkhiṇā

tathāgate vā sambuddhe atha vā tassa sāvake"ti.