Suvarṇa-dāna: Kārttikeya’s Origin and the Defeat of Tāraka (सुवर्णदान-प्रसङ्गे कार्त्तिकेय-उत्पत्ति तथा तारकवधः)
हव्यकव्येषु यज्ञेषु पितृकार्येषु चैव ह । सार्वकामिकमक्षय्यं पितृंस्तस्योपतिष्ठते
havyakavyeṣu yajñeṣu pitṛkāryeṣu caiva ha | sārvakāmikam akṣayyaṁ pitṝṁs tasyopatiṣṭhate puruṣasiṁha ||
हे पुरुषसिंह! हव्य-कव्ययुक्त यज्ञांत आणि पितृकार्याच्या सर्व विधींमध्ये हे (कीर्तन) सर्व कामना पूर्ण करणारे व अक्षय फल देणारे आहे; यामुळे केलेले अर्पण अक्षय लाभरूपाने पितरांपर्यंत पोहोचते.
भीष्म उवाच
That offerings made in yajña and śrāddha, when accompanied by devoted remembrance/recitation and focused mind, become akṣayya (undiminishing) and effectively reach the Pitṛs, yielding broad, wish-fulfilling merit.
Bhīṣma is instructing the listener (addressed as ‘puruṣasiṁha’) about the religious efficacy of performing ancestral rites and sacrificial offerings with proper recitation: such acts are said to deliver inexhaustible benefit to the ancestors and confer purifying merit on the performer.