adeśa-kāle yad dānam
apātrebhyaś ca dīyate
asat-kṛtam avajñātaḿ
tat tāmasam udāhṛtam

Translation

And charity performed at an impure place, at an improper time, to unworthy persons, or without proper attention and respect is said to be in the mode of ignorance.

oḿ tat sad iti nirdeśo
brahmaṇas tri-vidhaḥ smṛtaḥ
brāhmaṇās tena vedāś ca
yajñāś ca vihitāḥ purā

Translation

From the beginning of creation, the three words om tat sat were used to indicate the Supreme Absolute Truth. These three symbolic representations were used by brahmanas while chanting the hymns of the Vedas and during sacrifices for the satisfaction of the Supreme.

tasmād oḿ ity udāhṛtya
yajña-dāna-tapaḥ-kriyāḥ
pravartante vidhānoktāḥ
satataḿ brahma-vādinām

Translation

Therefore, transcendentalists undertaking performances of sacrifice, charity and penance in accordance with scriptural regulations begin always with om, to attain the Supreme.

tad ity anabhisandhāya
phalaḿ yajña-tapaḥ-kriyāḥ
dāna-kriyāś ca vividhāḥ
kriyante mokṣa-kāńkṣibhiḥ

Translation

Without desiring fruitive results, one should perform various kinds of sacrifice, penance and charity with the word tat. The purpose of such transcendental activities is to get free from material entanglement.

sad-bhāve sādhu-bhāve ca
sad ity etat prayujyate
praśaste karmaṇi tathā
sac-chabdaḥ pārtha yujyate

yajñe tapasi dāne ca
sthitiḥ sad iti cocyate
karma caiva tad-arthīyaḿ
sad ity evābhidhīyate

Translation

The Absolute Truth is the objective of devotional sacrifice, and it is indicated by the word sat. The performer of such sacrifice is also called sat, as are all works of sacrifice, penance and charity which, true to the absolute nature, are performed to please the Supreme Person, O son of Pritha.

aśraddhayā hutaḿ dattaḿ
tapas taptaḿ kṛtaḿ ca yat
asad ity ucyate pārtha
na ca tat pretya no iha

Translation

Anything done as sacrifice, charity or penance without faith in the Supreme, O son of Pritha, is impermanent. It is called asat and is useless both in this life and the next.