Śrāddha-Kalpa: Pitṛ-Pūjā and Tithi-Phala (श्राद्धकल्पः पितृपूजा च तिथिफलम्)
पिण्डो देयो नरेणेह ततो मतिरभून्मम । साक्षान्नेह मनुष्यस्य पिण्डं हि पितर: क्वचित्
piṇḍo deyo nareṇeha tato matir abhūn mama | sākṣān neha manuṣyasya piṇḍaṃ hi pitaraḥ kvacit ||
Bhīṣma dijo: «Aquí, en este mundo, el hombre debe en verdad ofrecer el piṇḍa, la bola funeraria de arroz. De ello nació mi convicción: en este mundo, el piṇḍa es, de manera directa y tangible, para el beneficio de los Pitṛ, los espíritus ancestrales».
भीष्म उवाच
Bhīṣma affirms the dharmic obligation of offering piṇḍa in śrāddha, emphasizing that such offerings are directly intended for and beneficial to the Pitṛs; neglecting them is a lapse in one’s duty of gratitude and continuity of family dharma.
In Anuśāsana Parva’s instruction on dharma, Bhīṣma is explaining the rationale and efficacy of ancestral rites; he states his settled understanding that piṇḍa-offerings made by humans in this world are meant for the ancestors.