A gift given at a wrong place and time, in an unholy place, one defiled by barbarians or by uncleanness, and at a time not known to bring merit, a time without the distinction of a solstice or the like; given to unworthy recipients, to fools, thieves, and such; or, even where place and recipient are fitting, given without courtesy, without kind words, the washing of feet, the marks of reverence, and given with contempt, with a slighting of the recipient, that gift is declared to be of tamas. The following teaching is now given to make sacrifice, giving, austerity, and the rest sound in quality.

The gift that is given at a wrong place and time, and to unfit recipients, given without courtesy, without the marks of regard, the washing of the feet and the rest, with contempt, slightingly, and without the proper attentions, that is declared to be tamasic. Thus the difference, by the difference of the qualities, sattva and the rest, among the Vedic sacrifices, austerities, and gifts has been told. Now the mark of that very Vedic sacrifice and the rest, by way of its joining with the Pranava and its being designated by the words 'tat' and 'sat', is told.

This is a brief sub-gloss. For a fuller reading of this verse, see Madhusūdana, Śaṅkara, or Rāmānuja above.

Madhvacharya does not comment on this verse.