(1) Fee given to Braahman in lieu of his work - any kind of worship, or Yagya, etc by his Yajamaan (Kshatriya or Vaishya). It can be anything or the combination of money, precious metal and stones, clothes, articles, animals (cow etc). It is a must. Without this the religious ceremony doesn't complete. Although it is not necessary the amount, but rich people should give more than the poor people customarily.

Whoever receive the Dakshinaa should accept it only by reciting a prescribed Mantra. This Mantra contains the name of Aangeeras. The Ved stipulate that anyone receiving Dakshinaa should invariably utter the name of Aangeeras enshrined in this Mantra. The point is that any stigma attaching to the acceptance of Dakshinaa will not affect the recipient if he accepts it uttering this Mantra.

Then, where will it go? Will it taint Angeeras? Yes. It will. But, before it could reach Angeeras, it will be decimated and incinerated. How? It is because Angeeras is himself fire (Anal) that devours everything. The sin is also consumed by the firepower of Angeeras. Those who receive Dakshinaa in Yagya, if they mediate and chant the name of Rishi Aangeeras, he would through his powers ward off the ill effects attaching to the act of receiving Dakshinaa. It is with this in mind that Rig Ved Mantra proclaims: Ye yagyen dakshinaayaa samaktaa: Aangeeras: which means that Rishi Aangeeras is always there to protect the person receiving Dakshinaa.

Guru Dakshinaa
Thus Guru Dakshinaa is the fee to given to Guru in lieu of his teaching to the student. Long before, normally in India sale of knowledge was forbidden. Braahman used to teach children of the society free of charge. They lived in Guru's Aashram, Gurukul, for the study period till they finished their education.

They lived there, ate there, served Guru and Guru's wife sincerely and Guru and Guru's wife used to take care of them. They lived there free, but it was customary to give something to Guru after the education was over as a fee when the student left Guru's place.

The Guru did not ask anything for the whole period, but when the child's education was over and he was about to go to home, the Guru would ask for Guru Dakshinaa. This fee was not given by the student, but was asked by the Guru from the student, and the student had to pay it. Without it the ducation was not complete. Since this fee was given to Guru, it was called Guru Dakshinaa. This fee used to be different for every pupil according to their means. The kings and princes of India considered themselves to be honored if any pupil came to them in search of Guru Dakshinaa.

Some Guru Dakshinaa are very famous in Indian ancient history -

(1) Krishn brought His Guru's wife's earrings back from Indra. Besides He brought their dead son alive too.
(2) Paandav gave Guru Dakshinaa to Drone by bringing Drupad to him as he wanted them to bring him; at the same time Kaurav never paid their Guru Dakshinaa to Drone.
(3) Eklavya gave his right hand thumb to Drone in Guru Dakshinaa on his asking of Guru Dakshinaa.
(4) Karn's Guru was Parashuraam Jee. When Karn asked Parashuraam Jee as what he should pay as Guru Dakshinaa, he told that he was very happy with him and that he wouldn't ask any Guru Dakshinaa from him. Once Parashuraam Jee was sleeping keeping his head in Karn's lap, that a scorpion came and crawled on to Karn's body. It stung and stung, and Karn started bleeding but he did not move at all because of the fear of disturbance in Guru's sleep. Some time later when Parashuraam Jee woke up, he saw Karn bleeding. He asked Karn - "Oh, You are bleeding? What happened?" Karn said - "This insect stung me." "Then why didn't you wake me up?" "So that your sleep is not disturbed." Parashuraam Jee got angry at this and asked him - "Who are you? You cannot be a Braahman, because Braahman doesn't have so much tolerance. Only a Kshatriya can have such tolerance. Why did you lie to me? You are not a Braahman but a Kshatriya. I give you Shaap that when you will need my education most, you will forget it."
(4) Arjun gave his Guru Dakshinaa to Indra, for learning celestial weapons from him, by killing his enemies Daanav, Nivaatkavach.
(5) Rishi Gaalav brought 200 black horses with one white ear for his Guru Vishwaamitra Jee. [MBH, Stories-5]