Tama gift is that which is given without respect and with contempt to an unworthy object in an improper place and at an improper time.
अदेशकाले यद् दानमपात्रेभ्यश्च दीयते। श्रऊसत्कृतमवज्ञातं तत् तामसमुदाहृतम्॥