Uttamapurisa Dīpanī: A Manual of the Excellent Man

Ven Ledi Sayadaw:

"For each of the ten meritorious practices such as giving, morality, renunciation, etc., there can be three grades: low, medium, or superior.

'A deed undertaken out of desire for fame is low. 
One undertaken with desire for the fruits of merit is moderate. 
One undertaken with the clear understanding that it is the custom of the Noble Ones is superior.' (Visuddhimagga)

"Of the above three grades, the first is done for vanity, all for show. It hardly brings any merit that could result in future well-being, let alone fulfil any perfections. The second is motivated by desire for merit. Usually it is done with discrimination since the donor selects the most worthy recipient whenever possible to gain the greatest merit. This kind of deed brings ample results in the mundane spheres, but still does not amount to fulfilling a perfection. The third case is where one sets one’s mind on the deed alone, not on its consequences.The donor is guided by a true sense of charity. In fact, one is prepared to share any of one’s possessions with others, for one has no attachment to them. One rightly follows the practice of the Noble Ones. One does not choose to whom to give. Let anyone come, whether good, bad, or average, one would make some kind of giving. This kind of giving is following the custom of the Noble Ones. It is truly a practice for the perfection of giving. The same spirit of considering the deed alone, and not its rewards, governs the remaining perfections such as morality, renunciation, wisdom, energy, patience, truthfulness, etc."