Bhagavad Gita Chapter 17 Verse 22
भगवद् गीता अध्याय 17 श्लोक 22

अदेशकाले यद्दानमपात्रेभ्यश्च दीयते।
असत्कृतमवज्ञातं तत्तामसमुदाहृतम्।।17.22।।



हिंदी अनुवाद - स्वामी रामसुख दास जी ( भगवद् गीता 17.22)
।।17.22।।जो दान बिना सत्कारके तथा अवज्ञापूर्वक अयोग्य देश और कालमें कुपात्रको दिया जाता है? वह दान तामस कहा गया है।


Shri Vaishnava Sampradaya - Commentary





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.