प्रतिग्रहभेदः — The Distinction between Giving and Accepting
Vṛṣādarbhī–Saptarṣi Dialogue
भीष्म उवाच यथा श्राद्धं सम्प्रवृत्तं यस्मिन् काले यदात्मकम् । येन संकल्पितं चैव तन््मे शूणु जनाधिप
bhīṣma uvāca | yathā śrāddhaṃ sampravṛttaṃ yasmin kāle yadātmakam | yena saṅkalpitaṃ caiva tan me śṛṇu janādhipa ||
ビーシュマは言った。「人々の主よ、我が言葉を聞け。祖霊供養の儀礼シュラーダ(śrāddha)が、いかなる時に、いかなる仕方で初めて行われるようになったのか。その本質はいかなるものか。さらに、誰が最初にこれを発願し、制度として定めたのか――それらすべてを汝に語ろう。」
भीष्म उवाच
The verse frames śrāddha as a dharmic institution whose authority rests on its origin, proper time, and essential nature; Bhishma signals that correct ritual practice depends on understanding its intended purpose and the precedent set by the first institutor.
Bhishma begins a didactic explanation to the king (Yudhishthira), introducing a forthcoming account of when śrāddha began, what constitutes it, and who first established it as a formal rite.