The practice of giving (Dāna) is the most basic and important in the teaching of the Buddha. It is also universally recognized as one of the human ethics.The objective of this study is to define and interpret the concept of Dāna in Early Buddhism. Through practicing Dāna would getting happiness of sharing, the value of Dāna would encouraging oneself towards helping and the attainment of happiness in the Saṃsāra. Though, the concept of Dāna is prevailing from the Buddha, but its format and way of practice varies in different schools. This paper discusses the concept of Dāna from the Early Buddhist texts and explains its importance. Regarding the text, this paper basically focus on four Nikāyas and Chinese Āgama. Two methodologies are used in this paper, philology and analysis of meaning. The discussions begin from the perspective of Early Buddhist research method, and gradually penetrate into the concept of Dāna in Early Buddhism and their practice in practical life. This paper is divided into six chapters, the first is introduction, discusses research motives, problems, objectives, methodology, scope of research, texts and conclusions. The title of second chapter is ‘The Origin and Development of the Concept of Dāna in India’, which discusses the idea of Dāna in ancient Indian Buddhist tradition. The main objective of this chapter is to focus on distinguished features of Dāna in ancient Indian Buddhist tradition. Third chapter is ‘The Discrimination of Dāna in Early Buddhism’. This chapter discuses the various kinds of Dāna and distinguishes them in different sects of Buddhism. The fourth chapter is ‘The Perfect Dāna’, which discusses the meaning and value of Dāna in the texts. The fifth chapter is ‘The Adapt of Dāna and its position in Buddhist Practice of Morality’. The main discussion in this chapter is the Buddhist critics of the idea of Dāna practiced by Brahmans and wanderers. The second discussion in this chapter clarify the position of Dāna on the Buddhist path. The sixth chapter is the Conclusions of this research work. As whole, Dāna is one of the practice of benefiting others. More, it is a way through which one can improve one’s practice. The foundation of this practice is the practical world, where through gradual practice one overcome oneself from ignorance and attachment and eliminates sufferings.