Shloka 22
Adhyāya 64: Dāna-prakāra—Suvarṇa, Pānīya-dāna, Ghṛta-dāna, and Upakaraṇa-dāna
Utility Gifts
यच्चादाय तदाज्ञप्तं भीत॑ं दत्तं सुदारुणम् । यजेदू् राजा न तं॑ यज्ञ प्रशंसन्त्यस्य साधव:
yac cādāya tadājñaptaṁ bhītaṁ dattaṁ sudāruṇam | yajed rājā na taṁ yajñaṁ praśaṁsanty asya sādhavaḥ ||
毗湿摩说：若国王先夺取财物，又命人上缴——那财物是以恐惧与残酷胁迫榨取而来——然后以此所得举行祭祀（yajña），则正直之人不称赞他的祭祀。以“祭祀”之名而以恐吓与掠夺百姓为资的仪式，在义理上已被玷污，不能获得善人认可。
भीष्म उवाच
Educational Q&A
A sacrifice is judged not only by ritual correctness but by the moral purity of its means: yajña financed through fear, coercion, or plunder of subjects is not praised by the righteous.
Bhīṣma instructs on royal dharma, criticizing kings who collect wealth harshly in the name of conducting sacrifices and then use that coerced wealth for ritual display; such yajñas lack true merit.