Shloka 22
Abhimanyu’s Assault on Bhīṣma’s Screen; Banner-Felling and Reinforcements (सौभद्र-भीष्म-समरः)
अदेशकाले यद् दानमपात्रेभ्यश्व दीयते । असत्कृतमवज्ञातं तत् तामसमुदाह्ृतम्,जो दान बिना सत्कारके” अथवा तिरस्कारपूर्वक* अयोग्य देश-कालमें* और कुपात्रके* प्रति दिया जाता है, वह दान तामस कहा गया है
adeśa-kāle yad dānam apātrebhyaś ca dīyate | asat-kṛtam avajñātaṁ tat tāmasam udāhṛtam ||
阿周那说：凡在不适当的处所与时机施与，又施与不配受者——不以恭敬而以轻蔑相赠——此等布施被宣说为昏暗性（tāmasika）的布施。
अजुन उवाच
Educational Q&A
Charity becomes tamasic when it is given without discernment (wrong place/time, unworthy recipient) and without respect—especially when accompanied by contempt or humiliation. The verse emphasizes that ethical giving requires propriety and honor, not mere transfer of wealth.
Within Bhishma Parva’s teaching context, Arjuna is presented as speaking a doctrinal classification of giving by the three guṇas. This verse defines the tamasic form of dāna by its circumstances (adeśa-kāla, apātra) and the giver’s degrading attitude (asat-kṛta, avajñāta).