In plain words
“Some believers regard dāna, dharma and the like as bodily tapas too. That is good. But dāna must also be made with regard to place, time and the worthiness of the recipient. How so? Where people are suffering for want of any system of education, there schools; in places where people suffer, in poor health and afflicted by disease, health care must be provided; and those who are distressed by too much rain or by no rain must be helped, their hunger and thirst relieved. Brahmavidyā, the teaching of Dharma, and acts that help others must be given with an eye to the worthiness of the one who receives. When, after such inquiry, one gives to a person what he needs, in whatever matter he lacks strength and is suffering, that is called sāttvika dāna.”
“Kṛṣṇa! However dāna is made, it is dāna all the same, is it not? Are there further distinctions in it, sāttvika, rājasika and tāmasika?”
“కొందరు ఆస్తికులు దానధర్మాదులు కూడనూ దేహ తపస్సుగా భావింతురు.