अदेशकाले यद्दानमपात्रेभ्यश्च दीयते।
।।17.22।। जो दान बिना सत्कार किये? अथवा तिरस्कारपूर्वक? अयोग्य देशकाल में? कुपात्रों के लिए दिया जाता है? वह दान तामस माना गया है।।
Now Lord Krishna states that danam or charity given at an inauspicious location such as in cities where cows are slaughtered, at inauspicious times such as dark of night and to inauspicious persons such as meat eaters are situated in tama guna the mode of darkness. Also showing disrespect by failing to properly welcome a worthy recipient such as a Vaisnava brahmana who knows atma tattva or knowledge of the immortal soul. As also showing disdain by failing to wash his feet and drink the water, showing dishonour by failing to offer ceremonial etiquette by performing arati of waving lamps, incense and flowers, etc. are all considered to be in tama guna the mode of ignorance even if accompanied with opulent gifts.