Shloka 76
अत्रेः तपोबलप्रकाशः तथा च्यवनस्य सोमाधिकारः
Atri’s Illumination by Tapas; Cyavana and Soma-Entitlement
अन्नप्रतिग्रहे चैव पायसेक्षुरसे तथा । नरश्रेष्ठ इसी प्रकार धन, वस्त्र, कन्या, अन्न, खीर और ईखके रसका दान ग्रहण करनेपर भी सुवर्ण-दानके समान ही प्रायश्चित्त करे
annapratigrahe caiva pāyase ikṣurase tathā | naraśreṣṭha … suvarṇa-dānasya samaṃ prāyaścittaṃ caret ||
ビーシュマは言った。「人のうち最勝の者よ。財、衣、娘（婚姻としての授与）、食、甘い乳粥（キール）、そして甘蔗の汁などの施しを受ける場合であっても、黄金の施しを受けたときに定められたのと同等の贖罪を行うべきである。」
भीष्य उवाच
Educational Q&A
Even accepting seemingly minor or pleasant gifts (food, sweet rice, sugarcane juice, etc.) can carry ethical risk; if accepted improperly, one should perform expiation equivalent to that for accepting gold, emphasizing vigilance and purity in ‘pratigraha’ (receiving gifts).
In Bhīṣma’s instruction on dharma (especially rules about gifts, conduct, and expiation), he tells the listener—addressed as ‘best of men’—that certain kinds of gift-acceptance require serious atonement, equating them with the gravity of accepting gold.