प्रतिग्रहभेदः — The Distinction between Giving and Accepting
Vṛṣādarbhī–Saptarṣi Dialogue
यानि तस्यैव भोज्यानि मूलानि च फलानि च
yāni tasyaiva bhojyāni mūlāni ca phalāni ca | śrāddhake śāstreṣu ye phala-mūlādayo bhojyāḥ kathitāḥ, teṣu ca ye ye tasya putrasya priyā āsan, tān sarvān manasā niścitya sa tapodhanaḥ saṅgṛhītavān ||
Bhishma berkata: “Dia mengumpulkan makanan itu juga—akar-akar dan buah-buahan—yang ditetapkan oleh śāstra untuk upacara śrāddha. Setelah terlebih dahulu menetapkan dalam hati mana antara persembahan itu yang paling disukai oleh anaknya, pertapa yang besar tapanya itu mengumpulkan semuanya.”
भीष्म उवाच
Śrāddha should be performed according to śāstric guidance, with thoughtful intention: offerings are chosen not randomly but with mindful consideration of what is appropriate and what would have been dear to the departed, expressing dharma through remembrance and care.
Bhishma describes an ascetic preparing for a śrāddha rite by collecting the scripturally sanctioned offerings—especially roots and fruits—after mentally deciding which of those items were most pleasing to his son.