Shloka 66
एतान् दैवे च पित्रये च पठत: पुरुषस्य हि । भुज्जते पितर: कव्यं हव्यं च त्रेदिवौकस:
etān daive ca pitrye ca paṭhataḥ puruṣasya hi | bhuñjate pitaraḥ kavyaṃ havyaṃ ca tredivaukasaḥ ||
ビーシュマは言った。「神々への供犠の時、また祖霊供養（シュラーダ）においてこれら（の名）を誦する者には、祖霊（ピトリ）は喜んでカヴィヤ（祖霊への供物）を受け、三天に住まう神々はハヴィヤ（神々への供物）を受納する。」
भीष्म उवाच
Educational Q&A
Correct recitation during deva-yajña and śrāddha sanctifies the offering: gods accept havya and ancestors accept kavya, showing that ritual speech and intention support dharmic reciprocity between humans, devas, and pitṛs.
In Bhīṣma’s instruction on dharma (Anuśāsana Parva), he explains the fruit of reciting the previously listed sacred names/formulas at the proper times: it ensures the respective recipients—devas and pitṛs—gladly receive their offerings.