Shloka 18
Śrāddha-Kalpa: Pitṛ-Pūjā and Tithi-Phala (श्राद्धकल्पः पितृपूजा च तिथिफलम्)
पिण्डो देयो नरेणेह ततो मतिरभून्मम । साक्षान्नेह मनुष्यस्य पिण्डं हि पितर: क्वचित्
piṇḍo deyo nareṇeha tato matir abhūn mama | sākṣān neha manuṣyasya piṇḍaṃ hi pitaraḥ kvacit ||
ビーシュマは言った。「この世において人は、まさしくピṇḍa――葬送の飯団を供えるべきである。そこから私の確信が生じた。この世では、ピṇḍaは祖霊ピトリ（Pitṛ）に対して、直接にして確かな利益となるのだ。」
भीष्म उवाच
Educational Q&A
Bhīṣma affirms the dharmic obligation of offering piṇḍa in śrāddha, emphasizing that such offerings are directly intended for and beneficial to the Pitṛs; neglecting them is a lapse in one’s duty of gratitude and continuity of family dharma.
In Anuśāsana Parva’s instruction on dharma, Bhīṣma is explaining the rationale and efficacy of ancestral rites; he states his settled understanding that piṇḍa-offerings made by humans in this world are meant for the ancestors.