Shloka 21
अन्नदान-प्रशंसा (Praise of the Gift of Food) | Annadāna-Praśaṃsā
निवापदानसलिलस्तादृशेषु युधिष्ठिर । निवसन् पूजयंश्लैव तेष्वानृण्यं नियच्छति
nivāpadānasalilas tādṛśeṣu yudhiṣṭhira | nivasan pūjayaṁś caiva teṣv ānṛṇyaṁ niyacchati ||
ビーシュマは言った。「ユディシュティラよ、このような人々に施しという『水』を与え—祖霊（ピトリ）に捧げるタルパナ（tarpaṇa）の灌奠のごとく—住まわせ、敬って仕える者は、負債（リナ）からの解放を得る。ゆえに、先に述べたバラモンたちを、タルパナで祖霊を満たすように、慈施の水で満ち足らせよ。住まいを与え、尊敬を尽くせ。そうすれば、人は神々その他への負い目から解き放たれる。」
भीष्म उवाच
Educational Q&A
Charity and respectful hospitality—especially toward worthy Brahmanas—functions like a sacred libation (tarpaṇa): it ‘satisfies’ them and helps the giver discharge moral and ritual obligations (ṛṇa), leading to ānṛṇya, freedom from debt to devas, ancestors, and other claimants of duty.
In Anushasana Parva, Bhishma continues instructing Yudhishthira on dharma. Here he urges Yudhishthira to support and honor the previously described Brahmanas by giving them residence and gifts, comparing such giving to the ancestral rite of tarpaṇa, and stating that this conduct frees one from obligations.