śraddhātrayavibhāgayoga - Verse śloka 20
śloka 20
dātavyamiti yaddānaṃ dīyate'nupakāriṇe |
deśe kāle ca pātre ca taddānaṃ sāttvikaṃ smṛtam ||17-20||
Translation
That charity which is given with the feeling "to give is duty itself," considering the appropriate place and time, to a worthy recipient from whom no return is expected—that charity is considered Sattvic.