दातव्यमिति यद्दानं दीयतेऽनुपकारिणे ।
देशे काले च पात्रे च तद्दानं सात्त्विकं स्मृतम् ॥२०॥

dātavyam iti yad dānaṁ
dīyate 'nupakāriṇe
deśe kāle ca pātre ca
tad dānaṁ sāttvikaṁ smṛtam

2 times this text was mentioned in purports to other texts: SB(2)

 dātavyam - worth giving; iti - thus; yat - that which; dānam - charity; dīyate - is given; anupakāriṇe - irrespective of return; deśe - in a proper place; kāle - at a proper time; ca - also; pātre - to a suitable person; ca - and; tat - that; dānam - charity; sāttvikam - in the mode of goodness; smṛtam - is considered.


Text

Charity given out of duty, without expectation of return, at the proper time and place, and to a worthy person is considered to be in the mode of goodness.

Purport

In the Vedic literature, charity given to a person engaged in spiritual activities is recommended. There is no recommendation for giving charity indiscriminately. Spiritual perfection is always a consideration. Therefore charity is recommended to be given at a place of pilgrimage and at lunar or solar eclipses or at the end of the month or to a qualified brāhmaṇa or a Vaiṣṇava (devotee) or in temples. Such charities should be given without any consideration of return. Charity to the poor is sometimes given out of compassion, but if a poor man is not worth giving charity to, then there is no spiritual advancement. In other words, indiscriminate charity is not recommended in the Vedic literature.