17.20 दातव्यम् ought to be given, इति thus, यत् that, दानम् gift, दीयते is given, अनुपकारिणे to one who does no service (in return), देशे in a fit place, काले in time, च and, पात्रे to a worthy person, च and, तत् that, दानम् gift, सात्त्विकम् Sattvic, स्मृतम् is held to be.Commentary: The gift should be given to one who cannot return the good or to one from whom no such return is expected.It is necessary to be in Kurukshetra or Varanasi or any part of the world that is eally sacred when one offes gifts. The time should be during solar or lunar eclips or an eally auspicious occasion.Worthy A pious person who is a Tapasvin, who is well versed in the scriptures (the Vedas and the,Vedangas), who is able to protect himself and the donor, etc.At such a time and such a place there shoule be a person worthy to receive the gift, a person who is the very incarnation of purity, the very abode of good conduct. A gift may be freely given to such a highly deserving person. The donor should not boast of his charity.