17-21

यत्तु प्रत्युपकारार्थम् फलम् उद्दिश्य वा पुनः ।
दीयते च परिक्लिष्टम् तत् दानम् राजसम् स्मृतम् ॥ २१ ॥

yattu pratyupakArArtham phalam uddizya vA punaH |
dIyate ca parikliSTam tat dAnam rAjasam smRtam || 21 ||

तु [tu] On the other hand, यत् दीयते [yat dIyate] when it is given प्रति उपकारार्थम् [prati upakArArtham] as return for past favors or in anticipation of future favors, वा पुनः [vA punaH] or again, फलम् उद्दिश्य [phalam uddizya] targeting expectations, परिक्लिष्टम् [parikliSTam] it is done unwillingly, with trouble and exhaustion. तत् दानम् [tat dAnam] This act of giving स्मृतम् [smRtam] is known to be राजसम् [rAjasam] in the quality of rajas .

When an act of giving comes with an eye on returning a favor and targeting expectations, it comes with trouble and exhaustion. It isn’t auspicious as it doesn’t contribute to our well-being. This type of charity is said to be in the quality of rajas .