This ordinance (about the gift of Dakshina) is not the outcome of motives connected with the distribution of wealth. The command of the ordinance, when one cannot give according to the prescription, is terrible. That commandment has altogether neglected the capacity of the sacrificer.
नेदं प्रतिधनं शास्त्रमापद्धर्मानुशास्त्रतः। आज्ञा शास्त्रस्य घोरेयं न शक्तिं समवेक्षते॥