Adhyāya 166: Kṛtaghna-doṣa (कृतघ्नदोषः) — the fault of ingratitude and the limits of expiation
पुण्यानि यानि कुर्वीत श्रद्दधधानो जितेन्द्रिय: । अनाप्तदक्षिणैर्यज्जैन यजेत कथठ्चन,मनुष्य जो भी पुण्यकर्म करे उसे श्रद्धापूर्वक और जितेन्द्रिय भावसे करे। पर्याप्त दक्षिणा दिये बिना किसी तरह यज्ञ न करे
puṇyāni yāni kurvīta śraddadhāno jitendriyaḥ | anāptadakṣiṇair yajñair na yajeta kathaṃcana ||
Bhīṣma berkata: “Apa pun perbuatan bajik yang dilakukan seseorang hendaknya dikerjakan dengan keyakinan dan dengan pengendalian indra. Dan jangan sekali-kali melaksanakan yajña dengan cara apa pun bila dakṣiṇā belum dipenuhi sebagaimana mestinya.”
भीष्म उवाच
Merit arises when actions are performed with faith and self-mastery, and ritual must be ethically complete: a yajña without proper dakṣiṇā is not to be undertaken.
In the Śānti Parva’s instruction on dharma, Bhīṣma continues advising on right conduct, emphasizing inner discipline (control of senses) and the moral obligation of giving (dakṣiṇā) as integral to sacrificial practice.