दातव्यमिति यद्दानं दीयतेऽनुपकारिणे | देशे काले च पात्रे च तद्दानं सात्त्विकं स्मृतम्
dātavyamiti yaddānaṃ dīyate.anupakāriṇe . deśe kāle ca pātre ca taddānaṃ sāttvikaṃ smṛtam
那出於「應當施予」之念，施予不求回報者，且在適當之地、時、人所作的布施，被認為是薩埵性 (Sattva) 之行。
That gift is referred to as born of sattva which gift is given with the idea that it ought to be given, to one who will not serve in return, and at the (proper) place, (proper) time and to a (proper) person.
布施應給予那些無法回報善意，或不期望回報的人。選擇吉地（如俱盧之野或瓦拉納西等聖地）、吉時（如日蝕、月蝕或其他吉祥時刻），以及合適的受施者（如虔誠、精通經典、品行端正的聖者），是薩埵性布施的重要條件。施者不應誇耀其善行。
The gift should be given to one who cannot return the good or to one from whom no such return is expected.It is necessary to be in Kurukshetra or Varanasi or any part of the world that is eally sacred when one offes gifts. The time should be during solar or lunar eclips or an eally auspicious occasion.Worthy A pious person who is a Tapasvin? who is well versed in the scriptures (the Vedas and the,Vedangas)? who is able to protect himself and the donor? etc.At such a time and such a place there shoule be a person worthy to receive the gift? a person who is the very incarnation of purity? the very abode of good conduct. A gift may be freely given to such a highly deserving person. The donor should not boast of his charity.