Shloka 24
Umā–Maheśvara-saṃvāda: Varṇa-bhraṃśa, Ācāra (Vṛtta), and Karmic Ascent/Decline
धर्म उवाच राजपौरुषिके विप्रे घाण्टिके परिचारिके । गोरक्षके वाणिजके तथा कारुकुशीलवे
dharma uvāca rājapauruṣike vipre ghāṇṭike paricārike | gorakṣake vāṇijake tathā kārukuśīlave, piṇḍadāstasya hīyante na ca prīṇāti vai pitṝn |
ダルマは言った。「おおブラーフマナよ、王に仕えて生計を立てる者、鐘を鳴らして賃金を得る者、他人に仕える下僕として暮らす者、牛を守って糧を得る者、商いによる者、また工芸や伎楽の演技を業とする者—そのような者にピンダ（piṇḍa、葬送の供物）を与える者は功徳を損ない、祖霊は満足しない。」
धर्म उवाच
Educational Q&A
The verse teaches that the efficacy of ancestral offerings (piṇḍa/śrāddha) depends not only on the giver’s intent but also on the ritual fitness of the recipient; giving śrāddha offerings to certain livelihood-groups is said to diminish the giver’s merit and fail to satisfy the ancestors.
Dharma is laying down prescriptive norms for pitṛ-kārya (ancestral rites) within a broader Anuśāsana-parvan discussion on dharma, specifying categories of people to whom śrāddha offerings should not be given, and stating the negative consequence for the giver and the pitṛs.