From Nagarjuna's Treatise on the Great Perfection of Wisdom
Where the mind is devoid of the three obstacles, where one actually knows the mark of dharmas and where one's mind is devoid of inverted [views], this is supramundane dana. Supramundane dana is that which is praised by the aryas. Worldly dana is that which is not praised by the aryas.
Moreover, pure dana involves no intermixing with the defilement of the fetters. It is like the actual mark of all dharmas. It is that which is praised by the aryas. That which is not pure is intermixed with the fetters. It involves attachment by the inverted mind. It is that which is not praised by the aryas.
Additionally, giving which occurs in conjunction with the wisdom which knows the reality mark is that which is praised by the aryas. If it is not of this sort, it is not praised by the aryas.