A gift given with the settled thought 'it is simply to be given', given to one who can render no return, indeed given even to one who could return it but given without expecting anything back, given in a holy place such as Kurukshetra, at a sacred time such as a solstice, and to a worthy recipient such as one learned in the Veda with its six auxiliaries, that gift is held to be of sattva.
Contemporary English rendering of the Sanskrit bhāṣya, pending scholar review.