Kathavatthu 7.4.2.8

7.4.2.8

Hañci dānaṃ iṭṭhaphalaṃ kantaphalaṃ manuññaphalaṃ asecanakaphalaṃ sukhudrayaṃ sukhavipākaṃ, tena vata re vattabbe—

Rājagirika, Siddhatthika: If we are wrong, we ask you, is giving attended by undesirable, disagreeable, unpleasant, barren consequences? Does it induce, and result in, sorrow? Is not rather the opposite true? Surely then dāna is a mental state.