The Varada mudra is the gesture of giving or charity.  Usually seen on the left hand, the mudra is made with the arm crooked and the palm offered slightly upwards.  In many situations, the Buddha will be depicted in a standing posture with the other hand in another mudra, usually the Abhaya mudra (fearlessness posture). 

In the seated posture, the Varada mudra can sometimes be seen accompanied by the Dhyana mudra (meditative posture).

The importance of giving (generosity or dana) in Buddhism cannot be understated.  In many sermons, the Buddha explained the importance of giving and how dana underpinned the Buddhist practices.  The Buddha also stated if we know the true value of giving and its benefits, we will even share our last meal.

In the AN 5.256-263 (Anguttara Nikaya verses 5.256-263, Macchariya Suttas), the Buddha explained how one cannot progress spiritually and attain jhana without abandoning the “stinginess as to one's monastery [lodgings], stinginess as to one's family [of supporters], stinginess as to one's gains, stinginess as to one's status, and ingratitude.”

The Buddha also explained the five rewards given to a generous person.  In the AN 5.35 (Anguttara Nikaya verses 5.35), "These are the five rewards of generosity: One is dear and appealing to people at large, one is admired by good people, one's good name is spread about, one does not stray from the rightful duties of the householder, and with the break-up of the body at death, one reappears in a good destination, in the heavenly worlds."

Anything can be given in Buddhism, as long as it is useful.  Material items are the most common form of giving.  However, the gift of fearlessness and wisdom are deemed as much more important and precious than material gains.

"A gift of Dhamma conquers all gifts." --- Dharmapada 354

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Articles on sharing: https://tricycle.org/magazine/gift-cannot-be-given/

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