Then the householder Anāthapiṇḍika approached the Blessed One, worshipped, sat on a side and said: Venerable sir, how many are there in the world to receive gifts and to whom should gifts be given?

Householder, there are two groups to receive gifts, they are the trainers and those who have gone beyond the training. Householder, gifts should be given to them. Then the Blessed One further said:

The trainers and those gone beyond the training are suitable for gifts.
They are straightforward in body, speech and mind.
And are a field of merit for those making sacrifices.