Shloka 11
प्रतिग्रहभेदः — The Distinction between Giving and Accepting
Vṛṣādarbhī–Saptarṣi Dialogue
उक्तानि यानि चाजन्नानि यानि चेष्टानि तस्य ह । तानि सर्वाणि मनसा विनिश्षित्य तपोधन:
uktāni yāni cājñānāni yāni ceṣṭāni tasya ha | tāni sarvāṇi manasā viniścitya tapodhanaḥ ||
ビーシュマは言った。「彼は心のうちで、定められた品々と、彼（息子）のために慣例として用いられてきた品々のすべてを確かめ、シュラーダ（śrāddha）にふさわしい供物と、子が愛したものとを念頭に置いて、あの大苦行者はそれらをまとめて集めた。」
भीष्म उवाच
Educational Q&A
The verse emphasizes conscientious performance of śrāddha: one should determine, with mindful care, both what is scripturally prescribed and what is personally appropriate (including what was dear to the departed), so that the rite is done with sincerity and dharmic attentiveness.
Bhishma describes an ascetic preparing for a śrāddha: he reflects on all suitable offerings—those stated in tradition and those especially pleasing to the departed (here, his son)—and then collects them for the ritual.