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GĪTĀ, TRANSLATION & COMMENTARY, CH. XVII 1165
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$$ श्रद्धया परया तप्तं तपस्तत्रिविधं नरैः।
अफलाकातिभिर्युक्तैः सात्त्विकं परिचक्षते ॥ १७॥ सत्कारमानपूजार्थ तपो दम्भेन चैव यत् । क्रियते तदिह प्रोक्तं राजसं चलमध्रुवम् ॥१८॥ मूढग्राहेणात्मनो यत् पीडया क्रियते तपः।
परस्योत्सादनार्थ वा तत्तामसमुदाहृतम् ॥१९॥ $ दातव्यमिति यद्दानं दीयतेऽनुपकारिणे। '
देशे काले च पात्रे च तदानं सात्त्विकं स्मृतम् ॥ २० ॥ यत्तु प्रत्युपकारार्थ फलमुद्दिश्य वा पुनः। दीयतेच परिक्रिष्टं तहान राजसं स्मृतम् ॥२१॥
three divisions of Penance, namely, kāyika, vācika and mānasika falls into the following sub-divisions
(17) If each of these three kinds of religious austerities (or penance) is performed without entertaining the Desire for Fruit, and with excellent Devotion, and with a mind steeped in Yoga, it is called sättvika; (18) and when the austerities are performed with the intention that one should be appreciated, or held in dignity, or worshipped, or hypocritically, then those unsteady and fleeting austerities are here (that is, in the Scriptures) known as rājasa; (19) those austerities, which, being self-injurious, are performed out of a foolish persistence, or with the idea of harming others [by incantations for propitiation (jārana), or causing death (mārana) etc.], are called tāmasa.
[Having thus described the divisions of Penance, the Blessed Lord now explains the three divisions of charitable gifts (dana).]
(20) That gift, which is made with the conviction that it is one's duty to make the gift, after considering (the propriety of) the place, the time, and the (receiving) person, and to a person, who has not obliged the giver, is called sättvika; (21) but the gift, which is made unwillingly, as a return for some obligation (received), or with the idea of getting