Chapter 17 · verse 21 · gita.yoga.org
Bhagavad Gita 17.21
यत्तु प्रत्युपकारार्थं फलमुद्दिश्य वा पुनः।दीयते च परिक्लिष्टं तद्दानं राजसं स्मृतम्
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.