Adhyāya 166: Kṛtaghna-doṣa (कृतघ्नदोषः) — the fault of ingratitude and the limits of expiation
अनास्तिकेषु गोमात्र दानमेकं प्रचक्षते । श्ववराहमनुष्याणां कुक्कुटस्य खरस्य च
anāstikeṣu gomātra dānam ekaṁ pracakṣate | śvavarāhamanuṣyāṇāṁ kukkuṭasya kharasya ca
قال بيشما: «أمّا الذين لا إيمان لهم (نَاستِكا)، فإنهم لا يقرّون إلا نوعًا واحدًا من العطاء على أنه لائق—مجرد “مقدار بقرة” (قربان يسير رمزي)؛ وكذلك الشأن في الكلاب والخنازير البرّية والرجال ذوي السلوك الوضيع، وكذلك الديك والحمار.»
भीष्म उवाच
The verse stresses the idea of pātra (a worthy recipient) in dāna: giving is ethically evaluated not only by the act itself but also by the recipient’s disposition—especially faith and receptivity to dharma—so that to the faithless or unfit, only minimal/token giving is considered appropriate.
In Śānti Parva’s instruction on dharma, Bhīṣma continues advising Yudhiṣṭhira on the principles of charity and its proper application, here describing categories of recipients for whom traditional teaching recommends only a minimal form of gift.