Shloka 15
Adhyāya 166: Kṛtaghna-doṣa (कृतघ्नदोषः) — the fault of ingratitude and the limits of expiation
इष्टिं वैश्वानरीं नित्यं निर्वपेदब्दपर्यये । अनुकल्प: परो धर्मो धर्मवादैस्तु केवलम्
bhīṣma uvāca | iṣṭiṃ vaiśvānarīṃ nityaṃ nirvaped abdaparyaye | anukalpaḥ paro dharmo dharmavādais tu kevalam ||
毗湿摩说：“若在每年应行之时，不能举行如阿格罗耶那（Āgrayaṇa）等所规定的年度仪礼与祭祀，则应以每日奉献毗湿婆那罗祭（Vaiśvānara iṣṭi）为代。此种以代行之法取代本分正行者，名为‘阿努迦尔帕’（anukalpa）；而此阿努迦尔帕，正如权威的法义阐释者所教，本身亦是至上的正法。”
भीष्म उवाच
Educational Q&A
When a prescribed major annual rite cannot be performed, dharma allows a sanctioned substitute (anukalpa). Performing the substitute sincerely—here, the daily Vaiśvānara iṣṭi—counts as a high form of righteousness rather than a mere compromise.
In the Śānti Parva’s instruction on dharma, Bhishma advises Yudhiṣṭhira about ritual obligations and their practical fulfillment, explaining how substitute rites are authorized when circumstances prevent the primary annual sacrifices.