तीर्थवंशोपदेशः
Tīrtha-vaṃśa Upadeśa: Instruction on the Fruits of Sacred Waters
अर्जयित्वा धन पूर्व दारुणैरपि कर्मभि: । भवेत् सर्वातिथि: पश्चात् स राजन् केतनक्षम:
arjayitvā dhanaṃ pūrvaṃ dāruṇair api karmabhiḥ | bhavet sarvātithiḥ paścāt sa rājan ketanakṣamaḥ ||
Bhishma said: O king, one who first acquires wealth—even through arduous labors—and thereafter becomes a devoted attendant to all guests is fit to be invited for the śrāddha rites.
भीष्म उवाच
Wealth is not praised merely for being gained; it becomes ethically meaningful when used in dharma—here, expressed as generous hospitality. A person who earns resources through hard work and then serves guests selflessly is considered ritually and morally worthy, even for participation in śrāddha.
In the Anuśāsana Parva, Bhīṣma instructs King Yudhiṣṭhira on dharma and proper conduct. In this verse he identifies a qualification for being invited to śrāddha: the invitee should be one who has responsibly acquired wealth and is known for serving and honoring guests.