smṛitam

दातव्यमिति यद्दानं दीयतेऽनुपकारिणे

smṛitam — is stated to be

A gift given because it should be given, to one who cannot return it, in the right place and at the right time and to a worthy person, is held to be of clarity.

यत्तु प्रत्युपकारार्थं फलमुद्दिश्य वा पुनः

smṛitam — is said to be

But a gift given expecting something in return, or looking to its fruit, or grudgingly, is held to be of restlessness.

विषयेन्द्रियसंयोगाद्यत्तदग्रेऽमृतोपमम्

smṛitam — is said to be

That which arises from the meeting of the senses with their objects, like nectar at first and poison in the end, is happiness of restlessness.