For me, this talk about Issattha Sutta teaches us not only the importance
of performing dana but also to perform it correctly.
The Buddha mentioned that when a
person performs dana, the most impo
rtant factor is his mind
at the time this meritorious act is performed. A mind that is clear and happy without defilement is important. Sayadaw stressed that Dana means giving with pure intention with honourable mind - mind in peace and with the aim to gain magga phala.
Although dana is a kusala act, the person given to is also important. In this Sutta, the Buddha stressed that the person that the dana is performed to must be of good moral and virtue. He should had abandoned the 5 fetters (namely sensual pleasure, ill will, sloth and torpor, restlessness and doubt) and he possessed 5 factors that are sila, samadhi, panna, fruit of arahanta and knowledge of the fruit of arahanta.
From this Sutta, I had learnt that when performing dana, one had to be pure in his mind and also to ensure that the dana performed to a virtuous and moral person so as to complete what dana (a meritorious act) is all about according to the teaching of the Buddha.
The full detail of Issattha Sutta can be viewed in these sites http://www.accesstoinsight.org/tipitaka/sn/sn03/sn03.024.than.html and http://www.vipassana.com/canon/samyutta/sn3-24.php
