यत्तु प्रत्युपकारार्थं फलमुद्दिश्य वा पुनः।दीयते च परिक्लिष्टं तद्दानं राजसं स्मृतम्।।17.21।।
yat tu pratyupakārārthaṁ phalam uddiśhya vā punaḥ dīyate cha parikliṣhṭaṁ tad dānaṁ rājasaṁ smṛitam
And, that gift which is given with the intention of receiving something in return, or expecting a reward, or begrudgingly, is considered to be Rajasic.