From Nagarjuna's Treatise on the Great Perfection of Wisdom
(Dharmamitra Translation)

Moreover, if it is not done for the sake of beings, if it is not done for the sake of realizing the reality mark of all dharmas, and if it is done solely for the sake of gaining liberation from birth, old age, sickness and death, this is the dana of the hearers. If one gives for the sake of all beings and if one does so for the sake of realizing the reality mark of all dharmas, this is the dana of the buddhas and bodhisattvas. If one is unable to make one's giving replete with every manner of meritorious quality, but rather desires only to gain a minor measure thereof, this is the dana of the hearers. If one wishes to make it entirely replete with every manner of meritorious quality, this is the dana of the buddhas and bodhisattvas. If one gives out of a fear of old age, sickness and death, this is the dana of the hearers. If it is done to assist [the realization of] the buddha way, if it is done for the sake of transforming beings, and if it is not done out of fear of old age, sickness and death, this is the dana of the buddhas and bodhisattvas.