Non-sattvik gifts are raja-tama predominant. That is why a brother should give sattvik gift to his sister. By giving a sattvik gift like a religious holy text or chanting beads, which will augment sister's spiritual practice, following benefits are derived:
Sattvik items do not affect the Jivas at a worldly level.
The Jiva which gives a sattvik gift benefits to the extent of 20% and the receiving Jiva benefits 18%.
By sattvik action the give and take account reduces and new account is not created.
Here the important thing is that the sister should tie the rakhi without any expectation of a gift.
