One other point deserves attention –
Though the sutta starts off with the merits of giving (in the literal sense) in increasing order as Lal has them in his comments, they are exceeded by those purely inward ones done with insight and meditation – and Metta too is listed in between taking Refuge and undertaking the 5 precepts.
All except the last one, the cultivation of anicca sanna, are directly or indirectly connected to giving in one sense or another. For instance, going for Refuge gets one to the 5 precepts, the first of the 5 precepts is refraining from killing and from harming in the wider sense – hence non-stealing, not lying, no harsh or empty talk, no sexual misconduct, no intoxication with drink, wealth, fame etc – all of which is really giving security, freedom from fear and from harm of any sort to all beings. And with Metta one is prevented from doing harm to others. It is all about the welfare of others.
So it is anicca sanna that stands out as the one which brings benefits to oneself alone – it would appear! Because if one looks further, one who has developed the anicca sanna to whatever degree and becomes the inspiration to others to do the same would be giving a gift that is far greater than all those merits, from Velama’s material donations to “all of these things, including developing a heart of love for as long as it takes to pull a cow’s udder.” (Sujato)
So thank you Lal