Mbh 12.165.1a

"'Bhishma said, "For enabling such pious and impoverished Brahmanas as have been robbed of their wealth (by thieves), as are engaged in the performance of sacrifices, as are well conversant with all the Vedas, and as are desirous of acquiring the merit of righteousness, to discharge their obligations to preceptors and the Pitris, and pass their days in reciting and studying the scriptures, wealth and knowledge, O Bharata, should be given.[467] Unto those Brahmanas that are not poor, only the Dakshina,[468] O best of the Bharatas, should be given. As regards those that have fallen away (in consequence of their sinful deeds) from the status of Brahman, uncooked food should be given to them outside the limits of the sacrificial altar.[469] The Brahmanas are the Vedas themselves and all the Sacrifices with large presents. Desirous of excelling one another, they always perform sacrifices, impelled by their virtuous inclinations. The king should, therefore, make presents of diverse kinds of valuable wealth unto them. That Brahmana who hath a sufficiency of stores for feeding his family for three or more years, deserves to drink the Soma.[470] If not withstanding the presence of a virtuous king on the throne, the sacrifice begun by anybody, especially by a Brahmana, cannot be completed for want of only a fourth part of the estimated expenses, then the king should, for the completion of that sacrifice, take away from his kinsmen the wealth of a Vaisya that is possessed of a large flock of cattle but that is averse from sacrifices and abstains from quaffing Soma. The Sudra has no competence for performing a sacrifice. The king should, therefore, take away (wealth for such a purpose) from a Sudra house of ours.[471] The king should also, without any scruple, take away from the kinsmen the wealth of him who does not perform sacrifices though possessed of a hundred kine and also of him who abstains from sacrifices though possessed of a thousand kine.