Shloka 46
अनुशासनपर्व अध्याय ९३ — तपस्, सदोपवास, विघसाशन, अतिथिप्रियता
Austerity, regulated fasting, residual-eating, and hospitality
सम्भोजनी नाम पिशाचदक्षिणा सा नैव देवान् न पितृनुपैति । इहैव सा भ्राम्यति हीनपुण्या शालान्तरे गौरिव नष्टवत्सा
sambhojanī nāma piśāca-dakṣiṇā sā naiva devān na pitṝn upaiti | ihaiva sā bhrāmyati hīna-puṇyā śālāntare gaur iva naṣṭa-vatsā ||
ビーシュマは言った。「互いのシュラーダで食し合い、見返りとして施与（dakṣiṇā）を与えたり受け取ったりする—そのような相互の饗応から生じる施与は、『ピシャーチャ・ダクシナー』（piśāca-dakṣiṇā）と呼ばれる、鬼魅のごとく不浄な贈り物である。それは神々にも祖霊（Pitṛ）にも届かない。功徳を欠くゆえ、この世にのみさまよい、子を失った雌牛が牛舎の中を悲しげに巡り続けるように、交換された施与はここに留まり、祖霊へ到達しない。」
भीष्म उवाच
Educational Q&A
Bhīṣma teaches that ritual gifts (dakṣiṇā) must be given with sincerity and proper intent; payments exchanged merely as reciprocal compensation for attending one another’s śrāddha are spiritually sterile—called piśāca-dakṣiṇā—and yield no benefit to gods or ancestors.
In his instruction on dharma and śrāddha conduct, Bhīṣma warns against a social practice of mutual feasting with give-and-take payments. He illustrates its futility with a simile: like a cow that has lost her calf and keeps circling within the cowshed, such meritless dakṣiṇā remains confined to this world and does not reach the Pitṛs.