Shloka 9
Adhyāya 166: Kṛtaghna-doṣa (कृतघ्नदोषः) — the fault of ingratitude and the limits of expiation
योडनाहिताग्नि: शतगुरयज्वा च सहस्रगुः । तयोरपि कुट॒म्बा भ्यामाहरेदविचारयन्
yo 'n-āhitāgniḥ śata-gur-ayajvā ca sahasra-guḥ | tayor api kuṭumbābhyām āhared avicārayan ||
ビーシュマは言った。「百頭の牛を持ちながら家の聖火を守らず（アグニホートラを怠り）、また千頭の牛を持ちながら祭を行わぬヴァイシャがいるなら、王はその両家から、ためらうことなく財を徴し取り立てよ。」
भीष्म उवाच
Educational Q&A
Wealth and social standing carry obligatory duties (maintaining sacred fires, performing sacrifices). When a householder—especially one prosperous in cattle—neglects these dharmic responsibilities, the king may enforce dharma through fiscal measures, taking wealth from such households as a corrective and as protection of the moral order.
In Bhīṣma’s instruction on rājadharma in the Śānti Parva, he gives a concrete rule: two prosperous Vaiśyas are described—one with a hundred cows who does not keep the sacred fires, and one with a thousand cows who does not perform sacrifices. Bhīṣma states that the king should levy/take wealth from both households without hesitation.