प्रतिग्रहभेदः — The Distinction between Giving and Accepting
Vṛṣādarbhī–Saptarṣi Dialogue
उक्तानि यानि चाजन्नानि यानि चेष्टानि तस्य ह । तानि सर्वाणि मनसा विनिश्षित्य तपोधन:,फिर श्राद्धके लिये शास्त्रोंमें जो फल-मूल आदि भोज्य पदार्थ बताये गये हैं तथा उनमेंसे जो-जो पदार्थ उनके पुत्रको प्रिय थे, उन सबका मन-ही-मन निश्चय करके उन तपोधनने संग्रह किया
uktāni yāni cājñānāni yāni ceṣṭāni tasya ha | tāni sarvāṇi manasā viniścitya tapodhanaḥ ||
Bhishma sprach: „Nachdem er im Geist alles festgestellt hatte—sowohl das Vorgeschriebene als auch das, was für ihn üblich gewesen war—trug der Asket von großer Askese alles zusammen, eingedenk der rechten Gaben für das śrāddha und dessen, was seinem Sohn lieb gewesen war.“
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.