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 ||
Bhīṣma dit : «Si, au temps fixé chaque année, l’on ne peut accomplir les rites et sacrifices annuels prescrits, tels que l’Āgrayaṇa, qu’on offre alors à leur place, chaque jour, l’iṣṭi de Vaiśvānara. Une telle observance de substitution—accomplie au lieu du devoir principal—se nomme anukalpa ; et cet anukalpa, tel que l’enseignent les interprètes autorisés du dharma, est lui-même une forme suprême de droiture.»
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.