What increases the Anisanasa of Dāna (the rewards of giving)?

It's a often asked an not so easy to penetrade topic, Tharindu Rajindra Piyasekara.

My person tried to give some help, some weeks ago, here: Dana (Generosity, Charity) "Abhidhamma in daily life", following an extended explaining on Dana and followed by a "living" discussion. Maybe of use. (There are also lot of links to Suttas)

"I tell you, Vaccha, even if a person throws the rinsings of a bowl or a cup into a village pool or pond, thinking, 'May whatever animals live here feed on this,' that would be a source of merit, to say nothing of what is given to human beings. But I do say that what is given to a virtuous person is of great fruit, and not so much what is given to an unvirtuous person. And the virtuous person has abandoned five factors and is endowed with five.

"Which five has he abandoned? He has abandoned sensual desire... ill will... sloth & drowsiness... restlessness & anxiety... uncertainty. These are the five factors he has abandoned. And with which five is he endowed? He is endowed with the aggregate of virtue of one beyond training... the aggregate of concentration of one beyond training... the aggregate of discernment of one beyond training... the aggregate of release of one beyond training... the aggregate of knowledge & vision of release of one beyond training. These are the five factors with which he is endowed.

"I tell you: What is given to one who has abandoned these five factors and is endowed with these five, bears great fruit.

To Vaccha (on Giving)

To answer the OP's question "What increases the Anisanasa of Dāna (the rewards of giving)?":

By giving torward/for Nibbana, Unbinding. Not by giving into binding in/to the world. By giving into that heading for Unbinging. Not by giving into what is heading for binding in/to the world. By giving into what is binging torward Nibbana, Unbinding.

D.h.: Sila, samadhi, panna, into the done, the deed, the teaching on doing, the doer(s).

[Note: This is a gift of Dhamma, not meant for commercial purpose or other low wordily gains my means of trade and exchange]

Ananda, there are these 4 purifications of giving (catu dakkhiṇa,visuddhi). What are the four?

(1) There is, Ānanda, the gift that is purified on account of the giver, but not the recipients.

(2) There is, Ānanda, the gift that is purified on account of the recipients, but not the giver.

(3) There is, Ānanda, the gift that is purified on account of neither the giver nor the recipients.

(4) There is, Ānanda, the gift that is purified on account of both the giver and the recipients.

(1) And how, Ānanda, is the gift purified on account of the giver, but not the recipients? Here, Ānanda, the giver is morally virtuous, good by nature, but the recipients are immoral, bad by nature. Thus, Ānanda, is the gift purified on account of the giver, but not the recipient.

(2) And how, Ānanda, is the gift purified on account of the recipients, but not the giver? Here, Ānanda, the giver is immoral, bad by nature, the recipient is morally virtuous, good by nature. Thus, Ānanda, is the gift purified on account of the recipients, but not the giver.

(3) And how, Ānanda, is the gift purified on account of neither the giver nor the recipients? Here, Ānanda, the giver is immoral, bad by nature, and the recipients are immoral, bad by nature. Thus, Ānanda, is the gift purified on account of neither the giver nor the recipients.

(4) And how, Ānanda, is the gift purified on account of both the giver and the recipients? Here, Ānanda, the giver is morally virtuous, good by nature, and the recipients, too, are morally virtuous, good by nature. Thus, Ānanda, is the gift purified on account of both the giver and the recipients.”

These, Ananda, are the 4 kinds of purification of giving

-Dakkhina Vibhanga Sutta

So, yes it is more meritorious to give to someone more virtuous. The best scenario is if both the giver and recipient are virtuous.

Other factors that make the gift great:

• Gift is given attentively
• Gift is given respectfully, in person.
• Gift is given with the view that it is good Karma.
• Gift is useful to the recipient