This is a brief sub-gloss. For a fuller reading of this verse, see Madhusūdana, Śaṅkara, or Rāmānuja above.
Austerity that is done out of a deluded notion, a conviction reached without discernment, by tormenting oneself, or in order to destroy another, that is declared to be the austerity of tamas. Now the threefold nature of giving is set out.
Contemporary English rendering of the Sanskrit bhāṣya, pending scholar review.