Adhyāya 166: Kṛtaghna-doṣa (कृतघ्नदोषः) — the fault of ingratitude and the limits of expiation
अदातृभ्यो हरेद् वित्तं विख्याप्य नृपति: सदा । तथैवाचरतो धर्मो नृपते: स्थादथाखिल:,जो धन रहते हुए उसका दान न करते हों, ऐसे लोगोंके इस दोषको विख्यात करके राजा सदा धर्मके लिये उनका धन ले ले, ऐसा आचरण करनेवाले राजाको सम्पूर्ण धर्मकी प्राप्ति होती है
adātṛbhyo hared vittaṃ vikhyāpya nṛpatiḥ sadā | tathaivācarato dharmo nṛpateḥ sthād athākhilaḥ ||
ພີສະມະກ່າວວ່າ: «ເມື່ອໄດ້ປະກາດໃຫ້ປະຊາຊົນຮູ້ເຖິງຄວາມຜິດຂອງຜູ້ມີຊັບແຕ່ບໍ່ໃຫ້ທານແລ້ວ, ກະສັດຄວນເອົາຊັບຂອງເຂົາເຈົ້າເພື່ອປະໂຫຍດແຫ່ງທຳມະເປັນນິດ. ເມື່ອຜູ້ປົກຄອງປະພຶດດັ່ງນີ້, ບຸນກຸສົນແຫ່ງທຳມະທັງປວງຈະຕົກແກ່ພຣະອົງ»។
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.