Adhyāya 166: Kṛtaghna-doṣa (कृतघ्नदोषः) — the fault of ingratitude and the limits of expiation
यो वैश्य: स्याद् बहुपशुर्हीनक्रतुरसोमप: । कुट॒म्बात् तस्य तद् वित्तं यज्ञार्थ पार्थिवो हरेत्
yo vaiśyaḥ syād bahupaśur hīnakratur asomapāḥ | kuṭumbāt tasya tad vittaṃ yajñārthaṃ pārthivo haret, yadi dharmātmā rājā ||
Bhishma said: If there is in the kingdom a Vaishya who has many cattle and abundant wealth, yet is deficient in sacrificial performance and does not take part in Soma-sacrifices, then—when a sacrifice, especially that of a deserving Brahmin, is left incomplete for want of funds—a righteous king may take from that man’s household the wealth needed to complete the yajña. The point is that royal power is to be used not for personal gain but to uphold dharma by sustaining sacred and public obligations, even through compulsory levy from those who neglect them.
भीष्म उवाच
A righteous king may compel the wealthy—especially those who neglect sacrificial and communal religious duties—to contribute resources so that essential yajñas are not left incomplete. Coercion is justified only as an instrument of dharma, not personal enrichment.
In Bhīṣma’s instruction on rāja-dharma in the Śānti Parva, he outlines a policy: when a sacrifice lacks funds, the king may obtain the required wealth from a prosperous Vaiśya’s household if that person is not engaged in yajñas, thereby ensuring the ritual and social order is maintained.