यत्तु प्रत्युपकारार्थं फलमुद्दिश्य वा पुनः ।
दीयते च परिक्लिष्टं तद्दानं राजसं स्मृतम् ॥ १७.२१ ॥

yat-tu pratyupakārārthaṁ phalam-uddiśya vā punaḥ |
dīyate ca parikliṣṭaṁ tad-dānaṁ rājasaṁ smṛtam || 17.21 ||

The giver may gift with an unpleasant or reluctant note (parikliṣṭam). He also expects some service in return from the receiver (praty-upakāra-artham) or he has, in view, some special gain (phalam uddiśya) – it may be a spiritual reward or name and recognition. All these make the gift rājasika (17.21).