Shloka 75
Adhyāya 166: Kṛtaghna-doṣa (कृतघ्नदोषः) — the fault of ingratitude and the limits of expiation
अनास्तिकेषु गोमात्र दानमेकं प्रचक्षते । श्ववराहमनुष्याणां कुक्कुटस्य खरस्य च
anāstikeṣu gomātra dānam ekaṁ pracakṣate | śvavarāhamanuṣyāṇāṁ kukkuṭasya kharasya ca
ビーシュマは言った。「信を欠く者（ナースティカ）に対しては、ふさわしい施しはただ一つ――『牛の量』ほどの、最小限の象徴的な供与のみだと説かれる。同様に、犬、猪、卑しい行いの者、さらに雄鶏と驢馬の場合もそうである。」
भीष्म उवाच
Educational Q&A
The verse stresses the idea of pātra (a worthy recipient) in dāna: giving is ethically evaluated not only by the act itself but also by the recipient’s disposition—especially faith and receptivity to dharma—so that to the faithless or unfit, only minimal/token giving is considered appropriate.
In Śānti Parva’s instruction on dharma, Bhīṣma continues advising Yudhiṣṭhira on the principles of charity and its proper application, here describing categories of recipients for whom traditional teaching recommends only a minimal form of gift.