प्रतिग्रहभेदः — The Distinction between Giving and Accepting
Vṛṣādarbhī–Saptarṣi Dialogue
इति श्रीमहाभारते अनुशासनपर्वणि दानथधर्मपर्वणि श्राद्धकल्पे एकनवतितमो< ध्याय:,इस प्रकार श्रीमह्ााभारत अनुशासनपर्वके अन्तर्गत दानधर्मपर्वनें श्राद्धकल्पविषयक इक्यानबेवाँ अध्याय पूरा हुआ
iti śrīmahābhārate anuśāsanaparvaṇi dānadharmaparvaṇi śrāddhakalpe ekanavatitamo 'dhyāyaḥ |
Thus, in the Śrī Mahābhārata, within the Anuśāsana Parva—specifically in the section on the dharma of giving—this ninety-first chapter on the rite and procedure of śrāddha comes to an end.
भीष्म उवाच
This verse is a colophon marking the completion of a chapter on śrāddha-kalpa (the prescribed procedure for ancestral rites) within the broader teaching on dāna-dharma. Its ethical frame is that ritual duty toward ancestors is treated as a form of dharma closely linked with giving and proper conduct.
The text signals closure: Bhīṣma’s instructional discourse (within Anuśāsana Parva) reaches the end of the ninety-first chapter devoted to śrāddha procedures, formally concluding that unit of teaching.