प्रतिग्रहभेदः — The Distinction between Giving and Accepting
Vṛṣādarbhī–Saptarṣi Dialogue
भीष्म उवाच यथा श्राद्धं सम्प्रवृत्तं यस्मिन् काले यदात्मकम् । येन संकल्पितं चैव तन््मे शूणु जनाधिप
bhīṣma uvāca | yathā śrāddhaṃ sampravṛttaṃ yasmin kāle yadātmakam | yena saṅkalpitaṃ caiva tan me śṛṇu janādhipa ||
ভীষ্মে ক’লে—হে জনাধিপ! শুনা। শ্রাদ্ধ কোন কালে আৰু কেনেকৈ প্ৰথমে প্ৰচলিত হ’ল, তাৰ স্বৰূপ কি, আৰু সৰ্বপ্ৰথম কোনে তাক সংকল্প কৰি প্ৰতিষ্ঠা কৰিলে—সেই সকলো মই তোমাক ক’ম।
भीष्म उवाच
The verse frames śrāddha as a dharmic institution whose authority rests on its origin, proper time, and essential nature; Bhishma signals that correct ritual practice depends on understanding its intended purpose and the precedent set by the first institutor.
Bhishma begins a didactic explanation to the king (Yudhishthira), introducing a forthcoming account of when śrāddha began, what constitutes it, and who first established it as a formal rite.