अदेशकाले यद्दानमपात्रेभ्यश्च दीयते
असत्कृतमवज्ञातं तत्तामसमुदाहतम्
adeśakāle yaddānamapātrebhyaśca dīyate
asatkṛtamavajñātaṃ tattāmasamudāhatam
TRANSLATION
That gift which is given grudgingly, viz., gift of useless things with a sly expectation of something in return that is said to be gift of Rajasa nature.
That gift which is given at the wrong place and wrong time to unworthy recipients, without due respect and with contempt, is called the gift of Tamasa nature.
PURPORT
That gift which is given to unworthy recipients at wrong place and time, without due respect, viz., without showing such signs of respect as cleansing the feet; with contempt, viz., with disdain and without courtesy—that is said to be of Tamasa nature.
So far, the divisions due to differences of Gunas in respect of sacrifices, austerities and gifts as enjoined by the Vedas have been portrayed. Now is given the definition of Vedic sacrifices etc., according to their association with Pranava (i.e., the syllable Om), and as signified by the terms Tat and Sat.