Suvarṇa-dāna: Kārttikeya’s Origin and the Defeat of Tāraka (सुवर्णदान-प्रसङ्गे कार्त्तिकेय-उत्पत्ति तथा तारकवधः)
हव्यकव्येषु यज्ञेषु पितृकार्येषु चैव ह । सार्वकामिकमक्षय्यं पितृंस्तस्योपतिष्ठते
havyakavyeṣu yajñeṣu pitṛkāryeṣu caiva ha | sārvakāmikam akṣayyaṁ pitṝṁs tasyopatiṣṭhate puruṣasiṁha ||
Dijo Bhīṣma: «Oh león entre los hombres, en los sacrificios donde se ofrecen oblaciones (havya) y ofrendas para los antepasados (kavya), y en todos los ritos realizados para los Pitṛs, este acto de recitación y recuerdo se vuelve universalmente cumplidor de deseos e inagotable. Las ofrendas hechas con tal devoción concentrada llegan a los antepasados como un beneficio que no mengua, capaz de colmar todos los anhelos justos.»
भीष्म उवाच
That offerings made in yajña and śrāddha, when accompanied by devoted remembrance/recitation and focused mind, become akṣayya (undiminishing) and effectively reach the Pitṛs, yielding broad, wish-fulfilling merit.
Bhīṣma is instructing the listener (addressed as ‘puruṣasiṁha’) about the religious efficacy of performing ancestral rites and sacrificial offerings with proper recitation: such acts are said to deliver inexhaustible benefit to the ancestors and confer purifying merit on the performer.