From Nagarjuna's Treatise on the Great Perfection of Wisdom
(Dharmamitra Translation)

Question: What is meant by "complete fulfillment" [of dana paramita].

Response: It is as explained before. The bodhisattva is able to give everything: the internal, the external, that which is major, that which is minor, that which is of greater quantity, that which is of lesser quantity, that which is coarse, that which is refined, that to which one is attached, that to which one is not attached, that which is to be utilized and that which is not to be utilized. He is able to relinquish every manner of object such as these.

His mind has nothing to which it clings with fondness. He gives equally to all beings. He does not engage in such contemplations as this: "One should only give to great people and one should not give to lesser people. One should only give to those who have left the home life and one should not give to anyone who has not left the home life. One should only give to humans and one should not give to birds or beasts." In his giving he maintains an evenhanded and equitable mind towards all beings. When he gives he does not seek to gain any reward as a result. Moreover, he realizes the reality mark of giving. This is what is meant by "complete fulfillment."

Additionally, he is not constrained by a regard for the time being right. For him there is no waiting till morning, till evening, till winter or till summer. There is no time which is auspicious or inauspicious. At all times he constantly engages in equitable giving employing a mind devoid of regrets or clinging fondness. He does so even to the point of sacrificing without stint his head, his eyes, his marrow and his brain. This is what is meant by "complete fulfillment" [of dana paramita].

Then again, there are those who say that "complete fulfillment" of giving takes place as the bodhisattva progresses through the thirty-four mental stages between the initial resolve [to attain bodhi] and his finally sitting beneath the bodhi tree.

Also, when the bodhisattva at the level of the seventh dwelling gains the wisdom [cognizing] the reality mark of all dharmas he adorns buddha lands and engages in the teaching and transformation of beings. He makes offerings to the buddhas and gains great superknowledges such that he is able to divide his one body so that he creates innumerable bodies. Each of those bodies rains down the seven jewels, flower blossoms, incenses, banners and canopies and transformationally creates a great lamp like Mount Sumeru. He makes offerings to the buddhas of the ten directions as well as to the bodhisattva sangha.

Additionally, he employs a marvelous voice to make praises and verses about the virtue of the buddhas. He pays homage and makes offerings to them, takes care of their needs and welcomes them. Moreover, this bodhisattva rains down all sorts of drink, food, clothing and bedding in the immeasurable number of hungry ghost realms throughout the ten directions, thereby causing them to become full and satisfied. After they have gained complete satisfaction they all bring forth the resolve to gain anuttarasamyaksa.mbodhi.

He also goes into the path of the animals, causing them to spontaneously become good and have no intentions of mutual harm, causing them to get rid of their fearfulness and, according to whatever they need, causing them each to be completely full and satisfied. After they have become full they all bring forth the resolve to gain anuttarasamyaksa.mbodhi.

Within the immeasurable suffering of the hells he is able to cause the fires of the hells to go out, the soup [in the cauldrons] to grow cold, the offenses to be put to rest, and their minds to become good. He gets rid of their hunger and thirst and allows them to be reborn in the heavens and among humans. On account of these causes and conditions they all bring forth the resolve to gain anuttarasamyaksa.mbodhi.

Where there are poverty-stricken people throughout the ten directions he supplies them with wealth. As for those who are wealthy and noble, he gives them exotic flavors and exotic forms which cause them to be delighted. On account of these causes and conditions they all bring forth the resolve to gain anuttarasamyaksa.mbodhi.

If he goes among the desire realm gods he causes them to dispense with the desire-based pleasures of the heavens, gives them the marvelous jewel of Dharma bliss, and so causes them to be delighted. On account of these causes and conditions they all bring forth the resolve to gain anuttarasamyaksa.mbodhi.

If he goes among the gods of the form realm he [causes them to] get rid of their blissful attachment and delights them with the dhyana dharma of the bodhisattva. On account of these causes and conditions they all bring forth the resolve to gain anuttarasamyaksa.mbodhi.

It is like this on up to the tenth dwelling. This is what is meant by complete fulfillment of dana paramita.

Additionally, the bodhisattva possesses two kinds of bodies. The first is the body produced from the karma of the fetters. The second is the Dharma body. Fulfillment of dana paramita in both of these bodies is what is intended by completely fulfilling dana paramita.