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.
Bhīṣma enseigne : «Après les rites précédents, il faut louer la Terre—fondement du śrāddha—en la vénérant sous des noms tels que Vaiṣṇavī, Kāśyapī et Akṣayā. Lorsque l’on apporte l’eau pour le rite, il convient d’hymner Varuṇa, le puissant. Ensuite, ô irréprochable, Agni et Soma doivent eux aussi être satisfaits, afin que les offrandes se déroulent sans obstacle.»
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.