tad dānaṁ rājasaṁ smṛtam

yat-that which; tu-but; prati-upakara-artham-for the sake of getting some return; phalam-result; uddisya-desiring; va-or; punah-again; diyate-is given in charity; ca-also; pariklistam-grudgingly; tat-that; danam-charity; rajasam-in the mode of passion; smrtam-is understood to be.