प्रतिग्रहभेदः — The Distinction between Giving and Accepting
Vṛṣādarbhī–Saptarṣi Dialogue
“तदनन्तर श्राद्धकी आधारभूता पृथ्वीकी वैष्णवी, काश्यपी और अक्षया आदि नामोंसे स्तुति करनी चाहिये ।।
tadanantaraṁ śrāddhakyā ādhārabhūtā pṛthivī kī vaiṣṇavī, kāśyapī ca akṣayā ity-ādi nāmabhiḥ stutiṁ kartavyā. udakānayane caiva stotavyo varuṇo vibhuḥ. tato 'gniś caiva somaś ca āpyāyyāvihatau, anagha.
Bhishma instructs that, after the preceding rites, one should praise the Earth—who supports the śrāddha—by venerating her through names such as Vaiṣṇavī, Kāśyapī, and Akṣayā. When water is to be brought for the rite, the mighty Varuṇa should be hymned. Thereafter, O blameless one, Agni and Soma too should be duly satisfied, so that the offerings proceed without obstruction.
भीष्म उवाच
Śrāddha should be performed with ordered reverence: honor the Earth as the sustaining base of the rite, invoke Varuṇa when procuring ritual water, and then satisfy Agni and Soma so the offerings are conveyed and the rite remains unobstructed.
In the Anuśāsana Parva’s instruction on dharma, Bhīṣma lays out procedural steps for śrāddha: specific praises to Earth, a hymn to Varuṇa at the water-bringing stage, and subsequent propitiation of Agni and Soma as part of the ritual sequence.