Vaisesika Sūtra 6.1.03

बुद्धिपूर्वो ददातिः ॥३॥

buddhipūrvo dadātiḥ ॥3॥

[बुद्धि-पूर्वः (buddhi-pūrvaḥ) - preceded by intention combined with knowledge; ददातिः (dadātiḥ) - giving or charity;]

Giving or charity is preceded by intention combined with knowledge.