17.22 That gift which is given to unworthy recipients at wrong place and time, without due respect, viz., without showing such signs of respect as cleansing the feet; with contempt, viz., with disdain and without courtesy - that is said to be of Tamasa nature.

 So far, the divisions due to differences of Gunas in respect of sacrifices, austerities and gifts as enjoined by the Vedas have been portrayed. Now is given the definition of Vedic sacrifices etc., according to their association with Pranava (i.e., the syllable Om), and as signified by the terms Tat and Sat.