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In Hinduism, ''{{IAST|Dāna}}'' ({{lang-sa|दान}}) is an ancient concept of almsgiving dating to the [[Vedas|Vedic period]] of Hinduism.<ref name=shahsoulful>Shah et al. (2013), Soulful Corporations: A Values-Based Perspective on Corporate Social Responsibility, Springer, {{ISBN|978-8132212744}}, page 125, Quote: "The concept of Daana (charity) dates back to the Vedic period. The Rig Veda enjoins charity as a duty and responsibility of every citizen."</ref> ''{{IAST|Dāna}}'' has been defined in traditional texts as any action of relinquishing the ownership of what one considered or identified as one's own, and investing the same in a recipient without expecting anything in return.<ref name=kandm3>Krishnan & Manoj (2008), Giving as a theme in the Indian psychology of values, in Handbook of Indian Psychology (Editors: Rao et al.), Cambridge University Press, {{ISBN|978-8175966024}}, pages 361-382</ref> While ''{{IAST|dāna}}'' is typically given to one person or family, Hinduism also discusses charity or giving aimed at public benefit, sometimes called ''utsarga''. This aims at larger projects such as building a rest house, school, drinking water or irrigation well, planting trees, and building care facility among others.<ref>Sanjay Agarwal (2010), Daan and Other Giving Traditions in India, {{asin|B00E0R033S}}, page 54-62</ref> The practice of begging for alms is called ''[[bhiksha]]'' ({{lang-sa|भिक्षा}}).<ref>[http://spokensanskrit.de/index.php?tinput=dakSiNA&direction=SE&script=HK&link=yes&beginning=0 bhikSA] {{webarchive|url=https://web.archive.org/web/20150427213425/http://spokensanskrit.de/index.php?tinput=dakSiNA&direction=SE&script=HK&link=yes&beginning=0 |date=2015-04-27 }} Sanskrit English Dictionary, University of Koeln, Germany</ref><ref>Alberto Garcia Gomez et al. (2014), Religious Perspectives on Human Vulnerability in Bioethics, Springer, {{ISBN|978-9401787352}}, pages 170-171</ref>
[[Abū Rayḥān al-Bīrūnī]], the 11th century [[Persians|Persian]] historian, who visited and lived in [[India]] for 16 years from about 1017 CE, mentions the practice of charity and almsgiving among Hindus as he observed during his stay. He wrote, "It is obligatory with them (Hindus) every day to give alms as much as possible."<ref name="birunihind">Alberuni's India (v. 2), [http://www.columbia.edu/cu/lweb/digital/collections/cul/texts/ldpd_5949073_002/pages/ldpd_5949073_002_00000157.html?toggle=image&menu=maximize&top=&left= Chapter LXVII, On Alms and how a man must spend what he earns] {{webarchive|url=https://web.archive.org/web/20150416172307/http://www.columbia.edu/cu/lweb/digital/collections/cul/texts/ldpd_5949073_002/pages/ldpd_5949073_002_00000157.html?toggle=image&menu=maximize&top=&left=|date=2015-04-16}}, Columbia University Libraries, London : Kegan Paul, Trübner & Co., (1910), pages 149-150</ref>
{{blockquote|After the taxes, there are different opinions on how to spend their income. Some destine one-ninth of it for alms.<ref>Al Biruni states that another one-ninth is put into savings/reserve, one-ninth in investment/trade for profits</ref> Others divide this income (after taxes) into four portions. One fourth is destined for common expenses, the second for liberal works of a noble mind, the third for alms, and the fourth for being kept in reserve.| Abū Rayḥān al-Bīrūnī, Tarikh Al-Hind, 11th century AD<ref name="birunihind"/>}}
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