Adhyāya 166: Kṛtaghna-doṣa (कृतघ्नदोषः) — the fault of ingratitude and the limits of expiation
इष्टिं वैश्वानरीं नित्यं निर्वपेदब्दपर्यये । अनुकल्प: परो धर्मो धर्मवादैस्तु केवलम्
bhīṣma uvāca | iṣṭiṃ vaiśvānarīṃ nityaṃ nirvaped abdaparyaye | anukalpaḥ paro dharmo dharmavādais tu kevalam ||
Bhishma said: “If, at the yearly season, one is unable to perform the prescribed annual rites and sacrifices such as the Āgrayaṇa, then one should instead offer the Vaiśvānara iṣṭi every day. Such a substitute performance—done in place of the principal duty—is called anukalpa; and this anukalpa, as taught by authoritative expounders of dharma, is itself a supreme form of righteousness.”
भीष्म उवाच
When a prescribed major annual rite cannot be performed, dharma allows a sanctioned substitute (anukalpa). Performing the substitute sincerely—here, the daily Vaiśvānara iṣṭi—counts as a high form of righteousness rather than a mere compromise.
In the Śānti Parva’s instruction on dharma, Bhishma advises Yudhiṣṭhira about ritual obligations and their practical fulfillment, explaining how substitute rites are authorized when circumstances prevent the primary annual sacrifices.