यो रक्षिभ्य: सम्प्रदाय राजा राष्ट्र विलुम्पति । यज्ञे राष्ट्रादू धनं तस्मादानयध्वमिति ब्रुवन्,जो राजा प्रजासे करके रूपमें प्राप्त हुए धनको कोषकी रक्षा करनेवाले कोषाध्यक्ष आदिको देकर खजानेमें रखवा लेता है और अपने कर्मचारियोंको यह आज्ञा देता है कि “तुम लोग यज्ञके लिये राज्यसे धन वसूलकर ले आओ', इस प्रकार यज्ञके नामपर जो राज्यकी प्रजाको लूटता है तथा उसकी आज्ञाके अनुसार लोगोंको डरा-धमकाकर निष्ठ॒रतापूर्वक लाये हुए धनको लेकर जो उसके द्वारा यज्ञका अनुष्ठान करता है, उस राजाके ऐसे यज्ञकी श्रेष्ठ पुरुष प्रशंसा नहीं करते हैं
yo rakṣibhyaḥ sampradāya rājā rāṣṭraṃ vilumpati | yajñe rāṣṭrād dhanaṃ tasmād ānayadhvam iti bruvan |
Bhishma said: A king who, after entrusting affairs to his guards and officials, plunders his own realm and commands his servants, “Bring money from the kingdom for the sacrifice,” robs his subjects in the name of yajña. And when he performs a sacrifice with wealth harshly extracted through intimidation at his order, such a sacrifice is not praised by the noble and discerning. The rite is ethically tainted, for it is funded by oppression rather than righteous means.
भीष्म उवाच
A religious act (yajña) does not become meritorious merely by its outward ritual form; its moral legitimacy depends on the means by which it is funded. Wealth taken by coercion from subjects corrupts the sacrifice, and the wise do not praise such a rite.
Bhishma criticizes a ruler who orders officials to collect money from the kingdom under the pretext of performing a sacrifice. The verse condemns the king’s exploitation of subjects and states that sacrifices performed with such forcibly extracted wealth are not approved by noble persons.