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,यदि धर्मात्मा राजाके रहते हुए किसी यज्ञकर्ताका, विशेषतः ब्राह्मणका यज्ञ धनके बिना अधूरा रह जाय--उसके एक अंशकी पूर्ति शेष रह जाय तो राजाको चाहिये कि उसके राज्यमें जो बहुत पशुओं तथा वैभवसे सम्पन्न वैश्य हो, यदि वह यज्ञ तथा सोमयागसे रहित हो तो उसके कुटुम्बसे उस धनको यज्ञके लिये ले ले
yo vaiśyaḥ syād bahupaśur hīnakratur asomapāḥ | kuṭumbāt tasya tad vittaṃ yajñārthaṃ pārthivo haret, yadi dharmātmā rājā ||
भीष्म उवाच—यो वैश्यः स्याद् बहुपशुः, हीनक्रतुरसोमपः; तस्य कुटुम्बात् तद् वित्तं यज्ञार्थं पार्थिवो हरेत्, यदा यजमानस्य—विशेषेण ब्राह्मणस्य—यज्ञो धनाभावाद् अंशेनैकेनापूर्णः स्यात्।
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.