Adhyāya 166: Kṛtaghna-doṣa (कृतघ्नदोषः) — the fault of ingratitude and the limits of expiation
अदातृभ्यो हरेद् वित्तं विख्याप्य नृपति: सदा । तथैवाचरतो धर्मो नृपते: स्थादथाखिल:
adātṛbhyo hared vittaṃ vikhyāpya nṛpatiḥ sadā | tathaivācarato dharmo nṛpateḥ sthād athākhilaḥ ||
ビーシュマは言った。「富を持ちながら施しをしない者どもの過失を公に告げ示したのち、王はダルマのために常にその財を取り上げるべきである。統治者がこのように行うなら、ダルマの功徳はことごとく王に帰する。」
भीष्म उवाच
A ruler may legitimately appropriate the wealth of those who hoard and refuse to give, provided he publicly identifies their fault and uses the wealth for dharma; such governance is presented as dharmically meritorious.
In Bhīṣma’s instruction on rājadharma (the duties of kings) during Śānti Parva, he advises the king on a policy toward wealthy non-givers: expose their wrongdoing and redirect their wealth toward righteous purposes.