Shloka 3
दानशील-समाचारः, सत्कारः, अहिंसा च
Umā–Maheśvara Saṃvāda
एतेन विधिना मर्त्य: श्रद्धधान: समाहित: । चतुरो वार्षिकान् मासान् यो ददाति तिलोदकम्
Dhaumya uvāca: etena vidhinā martyaḥ śraddadhānaḥ samāhitaḥ | caturo vārṣikān māsān yo dadāti tilodakam ||
ドハウミヤは言った。「この定められた法に従い、信を具え心を統一した者が、雨季の四か月にわたり祖霊に胡麻を混ぜた水をもって供水（ピトリ・タルパナ）を捧げるなら、甚大なる功徳を得る。ここで説かれるのは、見せかけの供養ではなく、誠と専心をもって規律正しく継続する祖霊奉仕こそが、ダルマの果を積む強き道であるということだ。」
धौग्य उवाच
Educational Q&A
Sustained ancestral duty performed according to scriptural injunction—especially with śraddhā (faith) and samādhāna (mental focus)—yields substantial dharmic merit; inner sincerity and regular practice are central.
The speaker Dhaumya is instructing about a specific rite: during the four rainy-season months, a person should offer sesame-mixed water as libations to the ancestors (pitṛ-tarpaṇa), presenting it as a highly meritorious observance.