प्रतिग्रहभेदः — The Distinction between Giving and Accepting
Vṛṣādarbhī–Saptarṣi Dialogue
उक्तानि यानि चाजन्नानि यानि चेष्टानि तस्य ह । तानि सर्वाणि मनसा विनिश्षित्य तपोधन:
uktāni yāni cājñānāni yāni ceṣṭāni tasya ha | tāni sarvāṇi manasā viniścitya tapodhanaḥ ||
قال بهيشما: «وبعد أن استوثق في نفسه من جميع تلك الأشياء—ما كان منها منصوصًا عليه وما جرى به العرفُ له—جمعَها ذلك الزاهدُ العظيمُ التَّقشُّف، واضعًا نصبَ عينيه قرابينَ الشِّرادها الواجبة وما كان محبوبًا لدى ابنِه.»
भीष्म उवाच
The verse emphasizes conscientious performance of śrāddha: one should determine, with mindful care, both what is scripturally prescribed and what is personally appropriate (including what was dear to the departed), so that the rite is done with sincerity and dharmic attentiveness.
Bhishma describes an ascetic preparing for a śrāddha: he reflects on all suitable offerings—those stated in tradition and those especially pleasing to the departed (here, his son)—and then collects them for the ritual.