aśhraddhayā hutaṁ dattaṁ tapas taptaṁ kṛitaṁ cha yat
asad ity uchyate pārtha na cha tat pretya no iha||28||

Meaning : O Arjuna, whatever sacrifice is performed, or charity given, or austerity practiced without faith, without devotion, or done carelessly — that is called asad (false or fruitless). It does not bring benefit here or after death.

yajñe tapasi dāne cha sthitiḥ sad iti chochyate
karma chaiva tad-arthīyaṁ sad ity evābhidhīyate||27||

Meaning : In sacrifice, austerity, charity, and maintaining oneself, the word “Sat” (truth/reality) is used. Actions performed with these intentions are called “Sat” actions.

sad-bhāve sādhu-bhāve cha sad ity etat prayujyate
praśhaste karmaṇi tathā sach-chhabdaḥ pārtha yujyate||26||

Meaning : The word “Sat” (meaning “truth” or “being”) is used to describe what is good in nature and in noble people. It is also applied to excellent actions. O Pārtha (Arjuna), the word “Sat” is used for such things.

tad ity anabhisandhāya phalaṁ yajña-tapaḥ-kriyāḥ
dāna-kriyāśh cha vividhāḥ kriyante mokṣha-kāṅkṣhibhiḥ||25||

Meaning : Without attachment to the results, various acts of sacrifice, austerity, and charity are performed by those who desire liberation (moksha).

tasmād oṁ ity udāhṛitya yajña-dāna-tapaḥ-kriyāḥ
pravartante vidhānoktāḥ satataṁ brahma-vādinām||24||

Meaning : Therefore, the sacred syllable “Om” is declared as the beginning of all sacrifices, charity, and austerity. This is the practice followed by those who are always devoted to the Supreme Brahman.

oṁ tat sad iti nirdeśho brahmaṇas tri-vidhaḥ smṛitaḥ
brāhmaṇās tena vedāśh cha yajñāśh cha vihitāḥ purā||23||

Meaning : The sacred word “Om Tat Sat” is considered the symbol of Brahman (the Absolute Reality) in three forms. Through this word, the Vedas and the rituals of sacrifice were established long ago for the Brahmanas (priests and learned ones).

adeśha-kāle yad dānam apātrebhyaśh cha dīyate
asat-kṛitam avajñātaṁ tat tāmasam udāhṛitam||22||

Meaning : Charity given at the wrong place or time, or to unworthy persons, done carelessly and disrespectfully — that kind of charity is called tamasic (ignorant).

yat tu pratyupakārārthaṁ phalam uddiśhya vā punaḥ
dīyate cha parikliṣhṭaṁ tad dānaṁ rājasaṁ smṛitam||21||

Meaning : But charity given with the expectation of getting something back, or to get some reward, and given with selfish motives — that kind of charity is called rajasic (passionate).

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).

mūḍha-grāheṇātmano yat pīḍayā kriyate tapaḥ
parasyotsādanārthaṁ vā tat tāmasam udāhṛitam||19||

Meaning : Austerity performed out of foolishness, to harm oneself, or to harm others — that is called tamasic (ignorant) austerity.