Shloka 12
गोशकृन्माहात्म्य-प्रश्नः (On the Merit of Cow-Dung and the Abode of Śrī) / Inquiry into the Sanctity of Cow-Dung
अनाहिताग्नि: शतगुरयज्वा च सहस्रगुः । समृद्धों यश्व॒ कीनाशो नार्घ्यमर्हन्ति ते त्रयः
anāhitāgniḥ śatagurayajvā ca sahasraguḥ | samṛddho yaśva kīnāśo nārghyam arhanti te trayaḥ ||
ビーシュマは言った。「次の三種の者はアルギャ（arghya：敬意を表す供物）を受けるに値しない。(1) 百頭の牛を持ちながら聖火を守らず（アグニホートラを怠る）者、(2) 千頭の牛を持ちながら祭祀（ヤジュニャ）を行わぬ者、(3) 富みながら吝嗇を捨てぬ者である。」
भीष्म उवाच
Educational Q&A
Resources and prosperity are not, by themselves, grounds for respect. Honor is due to those who convert wealth into dharmic action—maintaining sacred duties (like agnihotra), supporting yajña, and practicing generosity. Neglect of ritual responsibility and refusal to give make a person unworthy of arghya.
In the Anuśāsana Parva, Bhīṣma instructs Yudhiṣṭhira on dharma, especially duties of householders and the ethics of wealth. Here he lists three types of wealthy men whose failure to perform rites or to give makes them undeserving of ceremonial honor.