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
Bhīṣma said: “For those who are without faith (nāstikas), they declare only one kind of gift to be fitting—mere ‘cow-measure’ (a minimal, token offering); likewise in the case of dogs, boars, men of base conduct, and also of a cock and a donkey.”
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.