Śrāddha-pravṛtti-kathana and Varjya-dravya-nirdeśa
Origin and Prohibitions in Śrāddha
गव्येन दत्तं श्राद्धे तु संवत्सरमिहोच्यते । यथा गव्यं तथा युक्त पायसं सर्पिषा सह
bhīṣma uvāca | gavyena dattaṃ śrāddhe tu saṃvatsaram ihochyate | yathā gavyaṃ tathā yuktaṃ pāyasaṃ sarpiṣā saha ||
Bhishma said: When, in a śrāddha rite, an offering made from cow’s produce is given, it is declared here to satisfy the ancestors for a full year. And the same result that is taught for cow-derived food is to be understood also for rice-milk pudding (pāyasa) prepared together with clarified butter (ghee).
भीष्म उवाच
Bhishma teaches that specific śrāddha offerings—especially cow-derived foods—are credited with long-lasting satisfaction of the ancestors, and that pāyasa prepared with ghee is to be regarded as having the same efficacious result.
In the Anushasana Parva’s instruction on dharma and rites, Bhishma is explaining to the listener the relative fruits (phala) of different śrāddha offerings, specifying the duration of ancestral satisfaction attributed to cow-derived gifts and to ghee-mixed pāyasa.