Adhyāya 166: Kṛtaghna-doṣa (कृतघ्नदोषः) — the fault of ingratitude and the limits of expiation
यो वैश्य: स्याद् बहुपशुर्हीनक्रतुरसोमप: । कुट॒म्बात् तस्य तद् वित्तं यज्ञार्थ पार्थिवो हरेत्
yo vaiśyaḥ syād bahupaśur hīnakratur asomapāḥ | kuṭumbāt tasya tad vittaṃ yajñārthaṃ pārthivo haret, yadi dharmātmā rājā ||
ビーシュマは言った。「国に、牛を多く持ち富に満ちながら、祭祀に乏しくソーマ祭にも与らぬヴァイシャがいるなら、資財不足のために祭(とりわけ相応しいバラモンの祭)が未完に終わりそうなとき、法を守る王はその家から必要な財を取り立て、ヤジュニャを成就させてもよい。要は、王権は私利のためではなく、ダルマを支え、公と聖なる義務を保つために用いられるべきであり、必要とあらばそれを支えぬ者からの強制的な徴収によってでも成し遂げよ、ということである。」
भीष्म उवाच
A righteous king may compel the wealthy—especially those who neglect sacrificial and communal religious duties—to contribute resources so that essential yajñas are not left incomplete. Coercion is justified only as an instrument of dharma, not personal enrichment.
In Bhīṣma’s instruction on rāja-dharma in the Śānti Parva, he outlines a policy: when a sacrifice lacks funds, the king may obtain the required wealth from a prosperous Vaiśya’s household if that person is not engaged in yajñas, thereby ensuring the ritual and social order is maintained.