Śraddhā-Trayā-Vibhāga Yoga · Verse 21

अदेशकाले यद्दानमपात्रेभ्यश्च दीयते | असत्कृतमवज्ञातं तत्तामसमुदाहृतम्

adeśa-kāle yad dānam apātrebhyaś ca dīyate | asatkṛtam avajñātaṃ tat tāmasam udāhṛtam

The charity that is given at inappropriate place and time, to unworthy recipients, without respect and with contempt — that is declared tāmasika.

Tāmasika charity: incorrect circumstances (adeśa-kāle — inadequate place and time). Recipient: apātrebhyaḥ — to those who are not pātra, cannot receive properly.

Manner: asatkṛtam — without doing satkāra (gestures of respect). Avajñātam — with contempt, disdain. Example: giving to get rid of something, or to ease conscience, or with arrogance. The intention is impure or ignorant.