Mahabharata — Anushasana Parva, Shloka 66
एतान् दैवे च पित्रये च पठत: पुरुषस्य हि । भुज्जते पितर: कव्यं हव्यं च त्रेदिवौकस:
etān daive ca pitrye ca paṭhataḥ puruṣasya hi | bhuñjate pitaraḥ kavyaṃ havyaṃ ca tredivaukasaḥ ||
Bhīṣma said: For the man who recites these (names) at the time of the offering to the gods and at the ancestral rite, the Pitṛs gladly partake of the kavya, and the gods—the dwellers of the three heavens—accept the havya.
भीष्म उवाच
Educational Q&A
Correct recitation during deva-yajña and śrāddha sanctifies the offering: gods accept havya and ancestors accept kavya, showing that ritual speech and intention support dharmic reciprocity between humans, devas, and pitṛs.
In Bhīṣma’s instruction on dharma (Anuśāsana Parva), he explains the fruit of reciting the previously listed sacred names/formulas at the proper times: it ensures the respective recipients—devas and pitṛs—gladly receive their offerings.