देवस्वं ब्राह्मणस्वं वा लोभेनोपहिनस्ति यः । स पापात्मा परे लोके गृध्रौच्छिष्टेन जीवति ॥ २६ ॥
That sinful man, who, through covetousness, seizes the property of the gods, or the property of Brahmanas, feeds in another world on the leavings of vultures.
In case the prescribed animal and Soma-sacrifices cannot be performed, let him always offer at the change of the year a Vaisvanari Ishti as a penance (for the omission).
आपत्कल्पेन यो धर्मं कुरुतेऽनापदि द्विजः । स नाप्नोति फलं तस्य परत्रेति विचारितम् ॥ २८ ॥
But a twice-born, who, without being in distress, performs his duties according to the law for times of distress, obtains no reward for them in the next world; that is the opinion (of the sages).
By the Visve-devas, by the Sadhyas, and by the great sages (of the) Brahmana (caste), who were afraid of perishing in times of distress, a substitute was made for the (principal) rule.