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
بھیشم نے کہا—جو لوگ بے ایمان (نास्तک) ہوں، اُن کے لیے دان کی بس ایک ہی صورت مناسب بتائی گئی ہے—گومात्र، یعنی محض نام کی نہایت قلیل نذر؛ اور یہی حکم کتے، سور (وراہ)، بدکردار انسانوں، نیز مرغ اور گدھے کے بارے میں بھی کہا گیا ہے۔
भीष्म उवाच
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.