Is karma of arms giving depends on the reciever?

Consider the following situation *There are two people. One of them is enlightened. Other one is not. If I gave something to them equally without knowing anything about them, Are there any deference on that action?* Until today, I thought it depends only on giver's mind. But recently I heard it depend on the reciever's mind also. Ex: It is greater karma if the arms recieved immediately after end of a samadhi. If this is true, 1. Are there any other variables that Karma depend on ? (Other than giver's mind and reciever's mind) 2. Why did Lord Buddha preach "*Karma is the thought*" ? This is not only appiled to arms giving. Ex: Blaming an enlightened one vs non-enlightened one. Kind regards.