The benefits of giving are plenty: it purifies our minds as we reduce our attachments to things; develops our virtues; helps with meditation; and creates merits. While giving is always to be encouraged, how we give matters too. Having wholesome intentions is the most important; for it is easy for our giving to be defiled with mixed intentions. Knowing whom to give to also matters; for surely the benefits are greater when one gives to those who are virtuous. So, while giving is a meritorious act, not all giving are equally beneficial. In this sutta study, we learn about what counts in giving.