Shloka 12
Śrāddha-dvija-parīkṣā: Paṅkti-dūṣa and Paṅkti-pāvana (श्राद्धे द्विजपरीक्षा—पङ्क्तिदूष-पङ्क्तिपावन)
कृषिभागी भवेच्छाद्धं कुर्वाण: सप्तमीं नूप । अष्टम्यां तु प्रकुर्वाणो वाणिज्ये लाभमाप्नुयात्
kṛṣibhāgī bhavec chrāddhaṃ kurvāṇaḥ saptamīṃ nṛpa | aṣṭamyāṃ tu prakurvāṇo vāṇijye lābham āpnuyāt, rājan ||
Bhīṣma dijo: «Oh rey, quien realiza el śrāddha en el séptimo día lunar participa de las ganancias de la agricultura; y quien lo realiza en el octavo alcanza provecho en el comercio. Así se enseña que este rito, hecho en el tiempo debido, otorga una prosperidad mundana acorde, sin apartarse del deber hacia los antepasados.»
भीष्म उवाच
Educational Q&A
The verse links the performance of śrāddha on specific lunar days with corresponding forms of worldly gain—Saptamī with agricultural benefit and Aṣṭamī with commercial profit—presenting ritual duty to ancestors as harmonized with orderly prosperity.
Bhīṣma is instructing the king (Yudhiṣṭhira in context of the Anuśāsana Parva) on the observances and fruits of śrāddha, detailing how different tithis are traditionally said to yield different practical outcomes.