The Perfection of Wisdom Sutras divide the practice of giving into two types, following the lead of the earlier Buddhist tradition. At the most basic level is the gift of material goods of various kinds, especially those goods necessary for life itself, and at the higher level is the gift of the dharma, the teachings, the very possibility of a spiritually significant life. But the teachings are powerless if hunger and poverty stand in the way. So the sutras teach compassion for all levels of human suffering and demand that material generosity be the first order of business for an authentic Buddhist. Therefore the Large Sutra on Perfect Wisdom asserts: “Do give gifts! For poverty is a painful thing. One is unable, when poor, to accomplish one’s own welfare, much less that of others!”
Six Perfections: Buddhism & the Cultivation of Character, p 18-19