Shloka 23
Adhyāya 64: Dāna-prakāra—Suvarṇa, Pānīya-dāna, Ghṛta-dāna, and Upakaraṇa-dāna
Utility Gifts
अपीडिता: सुसंवृद्धा ये ददत्यनुकूलत: । तादृशेनाप्युपायेन यष्टव्यं नोद्यमाहतै:
apīḍitāḥ susaṃvṛddhā ye dadaty anukūlataḥ | tādṛśenāpy upāyena yaṣṭavyaṃ nodyamāhataiḥ ||
ビーシュマは言った。「苦しめられる者なく、進んで財を施すことのできる富裕な人々がいる。その者たちの施し、あるいは同じく穏やかな手段で得た財によってヤジュニャ（yajña）を行うべきである。民を害する苛烈な取り立てによって集めた財で供犠を行ってはならない。」
भीष्म उवाच
Educational Q&A
Religious acts like yajña must be funded by ethically obtained wealth—preferably voluntary gifts from the prosperous or income gained through gentle, non-harmful means—not by oppressing people or extracting resources through harsh measures.
In Bhīṣma’s instruction on dharma, he advises the listener (Yudhiṣṭhira in this parva’s broader dialogue) about proper sources of wealth for ritual and public religious works, warning against financing sacrifice through people-harming exertion.