प्रतिग्रहभेदः — The Distinction between Giving and Accepting
Vṛṣādarbhī–Saptarṣi Dialogue
दत्तात्रेयस्य पुत्रो5भून्िमि्नाम तपोधन: । निमेश्चाप्पभवत् पुत्र: श्रीमान्नाम श्रिया वृत:
Dattātreyasya putro 'bhūn Nimir nāma tapodhanaḥ | Nimeś cāpy abhavat putraḥ Śrīmān nāma śriyā vṛtaḥ ||
ភីෂ្មៈបានមានព្រះវាចា៖ «ទត្តាត្រេយៈមានបុត្រមួយឈ្មោះ និមិ ជាអ្នកសម្បូរទៅដោយអំណាចតបៈ។ និមិផងដែរ មានបុត្រមួយឈ្មោះ ស្រីមាន (Śrīmān) ដែលពោរពេញដោយសិរីសោភា និងពន្លឺរលោងរលាយ។»
भीष्म उवाच
The verse highlights a dharmic ideal through lineage: spiritual wealth (tapas) and worldly prosperity (śrī) are both presented as virtues when grounded in righteous conduct, suggesting that inner discipline can harmonize with outward flourishing.
Bhīṣma continues a genealogical account, stating that Dattātreya’s son was Nimi, renowned for austerity, and that Nimi’s son was Śrīmān, distinguished by prosperity and radiance.