BG 17.7
आहारस्त्वपि सर्वस्य त्रिविधो भवति प्रियः
यज्ञस्तपस्तथा दानं तेषां भेदमिमं श्रृणु
āhārastvapi sarvasya trividho bhavati priyaḥ
yajñastapastathā dānaṃ teṣāṃ bhedamimaṃ śrṛṇu
TRANSLATION
Even the food which is dear to all is threefold. So are sacrifices, austerity and gifts. Listen about this distinction among them.
PURPORT
Even the food which is dear to the host of all beings is of three kinds because of the association of the three Gunas consisting of Sattva etc. Similarly, sacrifices also are of three kinds. So too austerity and charity. Listen about this distinction, which is being described, about foods, sacrifices, austerities and gifts according to differences of Sattva etc.