Bhagavad Gita Verse 17.22

जो दान बिना सत्कार के एवं तिरस्कार पूर्वक अयोग्य देश काल में और कुपात्र के प्रति दिया जाता है, वह दान तामस कहा गया है|

A gift that is given to an unworthy (evil) person, at an improper time and place, given not from kindness in the heart, but with feelings of extreme pride and with contempt towards the other person, this gift, O Arjuna, is one that has evolved from darkness and has come from a person who is of the Tamas nature.