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That gift which is given to one who does nothing in return, knowing it to be a duty to give in a fit place and time to a worthy person, that gift is held to be Sattvic.

A gift given because it ought to be given, to one who can make no return, at the right place and time and to a worthy person, is held to be sattvic.

Krishna now turns to giving (dāna). A gift is sattvic when it is given simply because giving is right, to someone who cannot repay, and at a fitting place and time to a worthy recipient. The emphasis on giving to one who cannot return the favour removes any hidden bargain. Attention to place, time and recipient shows that generosity also requires thought. The verse describes charity as both selfless and wise.