Text in Arabic. The gift of giving has an impact on both the giver and receiver. No truer words have ever been written. This book examines the strategic impact of giving as the means of strengthening one’s own spiritual values. It examines the concept of values and the concept of charitable work and their origin and development in the Holy Quran and by the Prophet Mohammad [PBUH]. It also highlights the prominent influences in philanthropic practices to arrive at a system of values that define the giving of individuals and institutions alike. The book aims to define the industry of giving as it questions what spiritual values are the most important among a group of values that affect people’s behaviour and lives, and thus their societies. It also questions how spiritual values can improve people’s lives.