प्रतिग्रहभेदः — The Distinction between Giving and Accepting
Vṛṣādarbhī–Saptarṣi Dialogue
देवास्तु पितरो नाम निर्मिता ये स्वयम्भुवा । उष्णपा ये महाभागास्तेषां भाग: प्रकल्पित:
devāstu pitaro nāma nirmitā ye svayambhuvā | uṣṇapā ye mahābhāgāsteṣāṃ bhāgaḥ prakalpitaḥ ||
Bhīṣma dit : «Certains êtres divins, engendrés par Svayambhū (le Créateur auto-né), sont connus sous le nom de “Pitṛs” (les Ancêtres). Ces Pitṛs illustres sont aussi appelés Uṣṇapā. Pour eux, Svayambhū a dûment fixé une part particulière dans les offrandes du śrāddha—attestant qu’honorer les ancêtres est un devoir consacré par le dharma.»
भीष्म उवाच
That honoring the Pitṛs through śrāddha is not optional sentiment but a dharmically authorized obligation: the Creator himself has assigned the Pitṛs their rightful share in offerings.
In Bhishma’s instruction on dharma, he identifies a class of beings called the Pitṛs—also termed Uṣṇapā—and explains their divine origin and their formally prescribed portion in śrāddha rites.