1. 21

    यत्तु प्रत्युपकारार्थं फलमुद्दिश्य वा पुनः । दीयते च परिक्लिष्टं तद्दानं राजसं स्मृतम् ॥ १७-२१॥

    But the gift which is given expecting reciprocation, or again, with a desire for its result, and which is given grudgingly, that is considered to be born of rajas.

  2. 22

    अदेशकाले यद्दानमपात्रेभ्यश्च दीयते । असत्कृतमवज्ञातं तत्तामसमुदाहृतम् ॥ १७-२२॥

    The gift which is made at an improper place and time, and to undeserving persons, without proper treatment and with disdain, is declared to be born of tamas.

  3. 23

    ॐतत्सदिति निर्देशो ब्रह्मणस्त्रिविधः स्मृतः । ब्राह्मणास्तेन वेदाश्च यज्ञाश्च विहिताः पुरा ॥ १७-२३॥

    "Om Tat Sat": This has been declared to be the triple designation of Brahma . By that were created formerly, the Brahmanas, the Vedas and the sacrifices.

  4. 24

    तस्मादोमित्युदाहृत्य यज्ञदानतपःक्रियाः । प्रवर्तन्ते विधानोक्ताः सततं ब्रह्मवादिनाम् ॥ १७-२४॥

    Therefore, acts of sacrifice, charity and austerity as prescribed through injunctions, of those who study and expound the Vedas, always commence after uttering the syllable " Om ".

  5. 25

    तदित्यनभिसन्धाय फलं यज्ञतपःक्रियाः । दानक्रियाश्च विविधाः क्रियन्ते मोक्षकाङ्क्षिभिः ॥ १७-२५॥

    After (uttering) the word tat, acts of sacrifice and austerity as also the various acts of charity are performed without regard for results by persons aspiring for Liberation.