Yattu pratyupakaaraartham phalamuddishya vaa punah;
Deeyate cha pariklishtam taddaanam raajasam smritam.
21. And, that gift which is made with a view to receive something in return, or looking for a
reward, or given reluctantly, is said to be Rajasic.
Adeshakaale yaddaanamapaatrebhyashcha deeyate;
Asatkritamavajnaatam tattaamasamudaahritam.
22. The gift which is given at the wrong place and time to unworthy persons, without respect
or with insult, is declared to be Tamasic.