These two terms are often misunderstood, but they own very deep meanings. We often consider offering some clothes in Daan and some pennies in Dakshina. In reality, our every breath must be surrendered to the Eternity to use it.
Dan is something that a person offers to another person who may behave as a recipient. Prosperity or materialistic bounties are not worth to be considered. The person who gives is merely a medium. God has inscribed the number of bread in our reserve and, He gives us everything we need. There is no question of ‘I’ when we give an object to another person. The recipient is superior to the one who gives. If the recipient is absent, the so-called giver will not achieve the opportunity to serve.
We are equal and uniform in God’s eyes. Everybody is equal in his philosophy. Being a doer and being superior brings doom. Dan is merely an action that fills our gunnies of good deeds and illuminates our path to heaven. Dan means the action impregnated with the highest degree of humbleness; the eyes gaze the ground with humility. Even the recipient must be unaware that he (she/it) received something.
Dan should be devoid of anger, pride, and vanity. The element ‘I’ must be minimal. Faith at every step and devotion at the divine feet is inevitable for Dan to happen.
Whereas,
Dakshina is an act when we surrender everything to the divine will. The belongings we adore, belong to eternity. It is the grand will that should decide the fate of the assets. In ancient times, there was a ritual of offering Guru Dakshina to the Guru. It is not a give-and-take rule. Dakshina illuminates the path of true liberation. It is selfless service. Dakshina may not enlighten the trail to heaven, but it has the potential to free us from the vicious cycle of birth and death.
We should never assess the recipient based on his or her material needs. We have no right to judge others. We are just born to give everything, even the life for Thy name.