Shloka 23
तीर्थवंशोपदेशः
Tīrtha-vaṃśa Upadeśa: Instruction on the Fruits of Sacred Waters
श्राद्धे दैवे च निर्दिष्टो ब्राह्मणो भरतर्षभ । दातुः प्रतिग्रहीतुश्न शृणुष्वानुग्रह पुन:
bhīṣma uvāca | śrāddhe daive ca nirdiṣṭo brāhmaṇo bharatarṣabha | dātuḥ pratigrahītuś ca śṛṇuṣvānugrahaṃ punaḥ ||
ビーシュマは言った。「バーラタ族の雄牛よ、神々への供物とシュラーダ（śrāddha）の儀礼において、排すべきバラモンの類はすでに示した。いま再び聞け。われは慈悲のゆえに特別の容認をもって、施す者と受け取る者の資質を説こう。たとえ本来ならシュラーダへの参与を禁じられる者であっても、である。」
भीष्म उवाच
Educational Q&A
Ritual eligibility is governed by dharma: certain recipients are normally excluded from divine and ancestral rites, yet Bhishma signals that compassionate, rule-based exceptions (anugraha) may apply when special qualifying virtues are present—especially concerning the ethics of giving and accepting gifts.
Bhishma continues instructing Yudhishthira in Anushasana Parva. Having already described which Brahmins are disqualified for daiva rites and śrāddha, he now transitions to a further discussion of donors and recipients—explaining nuanced cases where someone otherwise prohibited may still be accepted due to particular merits.