dātavyam iti yad dānaṁ dīyate ‘nupakāriṇe
deśhe kāle cha pātre cha tad dānaṁ sāttvikaṁ smṛitam||20||

Meaning : Charity given to a worthy person, at the proper place and time, and to a suitable recipient — that kind of charity is called sattvic (pure).