Possessions are ephemeral and essenceless
Know this and give them generously to monks,
To brahmins, to the poor, and to your friends:
Beyond there is no greater friend than gift.
Having realized that possessions such as food are inconstant and fluctuate, that in changing and transforming they are devoid of essence, in order to make them meaningful try to use them properly, giving to those with good qualities (monks and brahmins), to those who suffer (the poor, the sick, and so forth), to those who help you (friends) and to those you venerate (spiritual teachers and parents). Even beyond the world there is no friend more sublime, more beneficial, than giving, because it gives rise directly and indirectly to ripened effects that are inexhaustible.
-- from Nagarjuna's Letter to a Friend: with Commentary by Kangyur Rinpoche by Nagarjuna, translated by the Padmakara Translation Group, published by Snow Lion Publications