dātavyam — worth giving; iti — thus; yat — that which; dānam — charity; dīyate — is given; anupakāriṇe — irrespective of return; deśe — in a proper place; kāle — at a proper time; ca — also; pātre — to a suitable person; ca — and; tat — that; dānam — charity; sāttvikam — in the mode of goodness; smṛtam — is considered.