BG 18.32
अधर्मं धर्ममिति या मन्यते तमसावृता
सर्वार्थान्विपरीतांश्च बुद्धिः सा पार्थ तामसी
adharmaṃ dharmamiti yā manyate tamasāvṛtā
sarvārthānviparītāṃśca buddhiḥ sā pārtha tāmasī
TRANSLATION
That Buddhi, O Arjuna, which, enveloped in darkness, regards Adharma as Dharma and which reverses every value, is Tamasika.
PURPORT
That Buddhi is of the nature of Tamas which is ‘enveloped in Tamas’ and ‘reverses every value.’ The meaning is that it regards Adharma as Dharma and Dharma as Adharma, existent as non-existent, and non-existent as existent, and higher truth as the lower and the lower truth as the higher, and thus reverses every value.