Pahlavi Texts, Part II (SBE18), E.W. West, tr. , at sacred-texts.com
1. As to the fifty-ninth question and reply, that which you ask is thus: What is the sin owing to not appointing an adopted son?
2. The reply is this, that for the man himself it is allowable when he gives up all the property in
righteous gifts, and when he has no property they should not provide an adopted-sonship for him, and his relations are innocent as regards it. 3. But should they recognise him who has the adopted-sonship of the deceased, or has accepted the position of his adopted-sonship 1, or should they have seized the property for the adopted-sonship in order to appoint an acting adopted son (satôrgar), and he conducts the adopted-sonship, and throws away both the portion (bôn) provided for disbursement (vishôpŏ) and the entirety, and quite destroys the property, and thoroughly ruins the adopted-sonship, though, on account of not restraining him, it is said to be a sin worthy of death for every single dirham, it is not said they are killed outright 2.
193:1 M14 has 'or any one who has accepted the adoption as an adoption.'
193:2 The meaning appears to be that, though, owing to their misplaced confidence and neglect, they have been guilty of many mortal sins they are not liable to capital punishment. It is evident that the writer had no apprehension that any property would lie neglected through want of administration, but that he had considerable doubts of the prudence and honesty of administrators.