दातव्यमिति यद्दानं दीयतेऽनुपकारिणे ।
देशे काले च पात्रे च तद्दानं सात्त्विकं स्मृतम् ॥ १७.२० ॥

dātavyamiti yaddānam dīyate’nupakāriṇe |
deśe kāle ca pātre ca taddānam sāttvikam smṛtam || 17.20 ||

Krishna now proceeds to classify dāna, the act of gifting, and describes the sāttvika, rājasika and tāmasika kinds:

Gift given, ensuring that it is done in the right place, time and to the right recipient, but without expecting anything in return, with the sure feeling that it is one’s duty to offer such gift, is said to be sāttvika dāna.

Any gift becomes sāttvika only when it is made without expecting anything in return. Not even an inkling of reciprocal service or help of any kind should taint the mind while making the gift. The recipient should be one who deserves the gift. It should serve his need. The receiver must be one who will make proper use of the gift.

Give at a time when the recipient needs the material. The time and place for such giving are also important. If the recipient’s need for it and also the time in which he needs it are considered and heeded, it makes the giving most effective.