The Meaning and Scope of Giving (Dāna)

The meaning of "offering" (pūjā) is quite broad: upholding the Dharma is an offering; providing what is needed is an offering; practicing in accordance with the teachings is an offering; showing respect is an offering; having faith and accepting is an offering; prostrating is an offering; reading and reciting is an offering; being mindful is an offering; and praising is an offering.

Arhats have completely severed afflictions and self-grasping; their minds transcend the desire realm, the form realm, and the formless realm, making them foremost in the world. They certainly deserve offerings from the assembly of humans and devas in the world. Bodhisattvas eliminate afflictions yet retain a residue of affliction to moisten rebirth, benefiting themselves and benefiting others, sacrificing themselves for sentient beings—they deserve offerings from humans and devas even more. All sentient beings should make offerings to Buddhas, bodhisattvas, and arhats, as long as they have the capacity to make offerings and understand how to do so. Even a dog can make offerings to Buddhas, bodhisattvas, and arhats; lions and tigers can also make offerings—serving as guards and attendants of Buddhas, bodhisattvas, and arhats, showing them respect and prostrating to them, and following their teachings—all of these are offerings that bring immeasurable merit. Even bacteria fermenting the food and drink of Buddhas and bodhisattvas is a kind of offering; it is only that bacteria are ignorant and without mind, so the merit they gain is very slight. Ghosts and spirits can all the more make offerings to the Three Jewels, planting merit in the field of the Three Jewels, so that by relying on the blessing power of the Three Jewels they can escape the evil destinies and attain the fruit of liberation.