Shloka 35
Umā–Maheśvara-saṃvāda: Varṇa-bhraṃśa, Ācāra (Vṛtta), and Karmic Ascent/Decline
विश्वामित्र उवाच श्रूयतां परम गुह्ां रहस्यं धर्मसंहितम् । परमान्नेन यो दद्यात् पितृणामौपहारिकम्
viśvāmitra uvāca śrūyatāṃ parama-guhyaṃ rahasyaṃ dharma-saṃhitam | paramānnena yo dadyāt pitṝṇām aupahārikam ||
ヴィシュヴァーミトラは言った。「聞け、ダルマに立脚するこの至上の秘教、奥義の中の奥義を。祖霊ピトリ（Pitṛ）への贈り物として最上の食を施す者——その供養は、比類なき功徳をもたらすと宣言されている。」
विश्वामित्र उवाच
Educational Q&A
The verse frames giving excellent food as an offering for the Pitṛs as an esoteric dharma-teaching, emphasizing that properly directed charity connected to ancestral duty yields exceptional religious merit.
Viśvāmitra addresses his audience and introduces a ‘secret’ dharma instruction, beginning a description of the special merit obtained by making a high-quality food-offering as a gift for the ancestors.