From Nagarjuna's Treatise on the Great Perfection of Wisdom
What is meant by "worldly dana"? Worldly dana refers to giving carried out by common people and also refers to giving carried out by aryas when done with a mind subject to outflows. Then again, there are those who say that worldly dana refers to giving carried out by common people whereas, although an arya may give with a mind subject to outflows, because his fetters have been cut off, this [giving] is referred to as supramundane dana. How is this the case? Because this arya has realized the samadhi of wishlessness (apra.nihitasamadhi).
Then again, worldly dana is impure. Supramundane dana is pure. There are two categories of fetters. One is subsumed under the category of craving and the other under the category of views. When one is under the influence of these two kinds of fetters this is worldly dana. When these two kinds of fetters are absent this is supramundane dana. When the three obstructions tie up the mind, this is worldly dana. How is this so? Dharmas which are the products of causes and conditions are actually devoid of a self. Thus if one says, "I give. He receives," that is therefore worldly dana.
Additionally, "self" has no fixed location. That which I take to be "other," another person takes to be not so. That which another person takes to be "self" I take to be not so. On account of it's being unfixed, there is no actual self. That valuable object which is given exists through the coming together of causes and conditions. There is no single dharma which can by itself be gotten at. This is as exemplified by silk cloth or by [other] fabric. They are made through the coming together of manifold conditions. Apart from the silk filaments [on the one hand] and aside from the fibers [on the other], there is neither silk cloth or other fabrics. All dharmas are the same in this respect. Any single characteristic is devoid of any [individual] characteristic. Characteristics are eternally and inherently empty. That which people conceptualize and reckon to be existent is [a product of] inverted [views] and is not actual. [Giving based on such conceptions] is worldly dana.