Adhyāya 166: Kṛtaghna-doṣa (कृतघ्नदोषः) — the fault of ingratitude and the limits of expiation
अदातृभ्यो हरेद् वित्तं विख्याप्य नृपति: सदा । तथैवाचरतो धर्मो नृपते: स्थादथाखिल:
adātṛbhyo hared vittaṃ vikhyāpya nṛpatiḥ sadā | tathaivācarato dharmo nṛpateḥ sthād athākhilaḥ ||
যিসকলৰ ধন থাকিও দান নকৰে, তেওঁলোকৰ এই দোষ জনসমক্ষে প্ৰকাশ কৰি ৰজাই সদায় ধৰ্মাৰ্থে তেওঁলোকৰ ধন গ্ৰহণ কৰিব। এইদৰে আচৰণ কৰিলে নৃপতিক ধৰ্মৰ সমগ্ৰ পুণ্য লাভ হয়।
भीष्म उवाच
A ruler may legitimately appropriate the wealth of those who hoard and refuse to give, provided he publicly identifies their fault and uses the wealth for dharma; such governance is presented as dharmically meritorious.
In Bhīṣma’s instruction on rājadharma (the duties of kings) during Śānti Parva, he advises the king on a policy toward wealthy non-givers: expose their wrongdoing and redirect their wealth toward righteous purposes.