Adhyāya 166: Kṛtaghna-doṣa (कृतघ्नदोषः) — the fault of ingratitude and the limits of expiation
योडनाहिताग्नि: शतगुरयज्वा च सहस्रगुः । तयोरपि कुट॒म्बा भ्यामाहरेदविचारयन्,जिस वैश्यके पास एक सौ गौएँ हों और वह अग्निहोत्र न करता हो, तथा जिसके पास एक हजार गौएँ हों और वह यज्ञ न करता हो, उन दोनोंके कुटुम्बोंसे राजा बिना विचारे ही धन उठा लावे
yo 'n-āhitāgniḥ śata-gur-ayajvā ca sahasra-guḥ | tayor api kuṭumbābhyām āhared avicārayan ||
ಭೀಷ್ಮನು ಹೇಳಿದರು—ನೂರು ಹಸುಗಳಿದ್ದರೂ ಅಗ್ನಿಹೋತ್ರವನ್ನು ಪಾಲಿಸದ ವೈಶ್ಯನಿಂದಲೂ, ಸಾವಿರ ಹಸುಗಳಿದ್ದರೂ ಯಜ್ಞವನ್ನು ಮಾಡದ ವೈಶ್ಯನಿಂದಲೂ—ಈ ಇಬ್ಬರ ಕುಟುಂಬಗಳಿಂದ ರಾಜನು ಸಂಶಯವಿಲ್ಲದೆ ಧನವನ್ನು ತೆಗೆದುಕೊಳ್ಳಬೇಕು.
भीष्म उवाच
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.