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yat tu pratyupakārārthaḿ

phalam uddiśya vā punaḥ

dīyate ca parikliṣṭaḿ

tad dānaḿ rājasaḿ smṛtam

 yat — that which;  tu — but;  pratiupakāraartham — for the  sake of getting some return;  phalam —  a result;  uddiśya — desiring;   — or;  punaḥ — again;  dīyate — is given;  ca — also;  parikliṣṭam — grudgingly;  tat — that;  dānam — charity;  rājasam —  in the mode of passion;  smṛtam — is understood  to be.


Text

But charity performed with the expectation of some return, or with a desire for fruitive results, or in a grudging mood, is said to be charity in the mode of passion.

Purport

Charity is sometimes performed for elevation to the heavenly kingdom and sometimes with great trouble and with repentance afterwards: "Why have I spent so much in this way?" Charity is also sometimes given under some obligation, at the request of a superior. These kinds of charity are said to be given in the mode of passion.

There are many charitable foundations which offer their gifts to institutions where sense gratification goes on. Such charities are not recommended in the Vedic scripture. Only charity in the mode of goodness is recommended.