Gifts that are made at an improper time, and those made at the wrong place, to an unworthy person, without respect, or with contempt, are charities of the dull-witted, and they are called the Tamasic.

Charity must come from within, as an expression of an irrepressible urge of one’s own heart. Intelligent charity must spring from the abundance felt within the individual. He who feels impoverished by his giving has not done a charity by the mere physical act of giving away.

THE FOLLOWING INSTRUCTIONS ARE GIVEN WITH A VIEW TO PERFECTING SACRIFICES, GIFTS, AUSTERITIES, ETC.

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Tat, that; danam, gift; yat, which; diyate, is given; adesakale, at an improper place and time-in an unholy place full of barbarians and impure things, etc.; at an improper time: which is not well known as productive of merit; without such specially as Sankranti etc.-; and apatrebhyah, to undeserving persons, to fools, thieves and others;-and even when the place etc. are proper-asatkrtam, without proper treatment, without sweet words, washing of feet, worship, etc.; and avajnatam, with disdain, with insults to the recipient; is udahrtam, declared to be; tamasam, born of tamas. This advice is being imparted for making sacrifices, gifts, austerities, etc. perfect: