एतान् दैवे च पित्रये च पठत: पुरुषस्य हि । भुज्जते पितर: कव्यं हव्यं च त्रेदिवौकस:
etān daive ca pitrye ca paṭhataḥ puruṣasya hi | bhuñjate pitaraḥ kavyaṃ havyaṃ ca tredivaukasaḥ ||
Bhīṣma bersabda: Bagi lelaki yang melafazkan (nama-nama) ini pada waktu persembahan kepada para dewa dan pada upacara untuk leluhur (śrāddha), para Pitṛ (roh leluhur) dengan gembira menikmati kavya (persembahan leluhur), dan para dewa—penghuni tiga langit—menerima havya (persembahan kepada dewa-dewa).
भीष्म उवाच
Correct recitation during deva-yajña and śrāddha sanctifies the offering: gods accept havya and ancestors accept kavya, showing that ritual speech and intention support dharmic reciprocity between humans, devas, and pitṛs.
In Bhīṣma’s instruction on dharma (Anuśāsana Parva), he explains the fruit of reciting the previously listed sacred names/formulas at the proper times: it ensures the respective recipients—devas and pitṛs—gladly receive their offerings.