The three prerequisites for generosity are donor, acceptor, and the gift, which are referred to as “The Threefold Wheel.” As the saying states, “the mind, field, and matters are different; the retribution will determine their good or bad.” The “mind” refers to the donor; it is the self that can perform the giving. Nevertheless, the field represents the acceptor; it is the one who receives the gift. The “matter” symbolizes the “gift”; it is the gift that was given. These three are the key factors that determine the level of merits acquired from the practice of generosity{1}.

1.Donor{2}：The intention of the donor must be pure, not expecting anything in return, such as repayment or praise. The correct attitude towards giving should include the following:

i.Joyful Generosity{3}：a mind that does not feel troubled, or does not trouble others, but feels delight, follows conditions, and give in accordance to one’s ability in giving with a joyful mind.

ii.Respectful mind{4}：when giving, one should not be arrogant, feel disdainful, and undermine others. Giving should be practice with a respectful mind.

iii.Compassionate mind{5}：Regard all living beings as if they are our own children. Wish for everyone to be eternally free from poverty, and all their wishes will be fulfilled.

2.Acceptor{6}：Giving is like cultivating a field, only a fertile field will produce fruitful harvests. Therefore, one must select a good field of merit to practice generosity. Generally, there are two types of fields that can be considered as the field of merit of sentient beings:

i.The Field of Compassion{7}：this field refers to people who are lonely, poverty stricken, sick, and those cannot afford medical care or burial after death.

ii.The Field of Respect{8}：Among the Triple Gem, ones parents, teachers and seniors, the Triple Gem is considered as the most superior field of merit.





【Key Words】

{1}.Merits of generosity：布施功德

{2}Donor：施者

{3}Joyful Generosity：喜捨心

{4}Respectful mind：恭敬心

{5}Compassionate mind：慈悲心

{6}Acceptor：受者

{7}Field of Compassion：悲田

{8}Field of Respect：敬田