प्रतिग्रहभेदः — The Distinction between Giving and Accepting
Vṛṣādarbhī–Saptarṣi Dialogue
“तदनन्तर श्राद्धकी आधारभूता पृथ्वीकी वैष्णवी, काश्यपी और अक्षया आदि नामोंसे स्तुति करनी चाहिये ।।
tadanantaraṁ śrāddhakyā ādhārabhūtā pṛthivī kī vaiṣṇavī, kāśyapī ca akṣayā ity-ādi nāmabhiḥ stutiṁ kartavyā. udakānayane caiva stotavyo varuṇo vibhuḥ. tato 'gniś caiva somaś ca āpyāyyāvihatau, anagha.
Bhishma mengajar: “Sesudah upacara yang terdahulu, hendaklah Bumi—yang menjadi asas bagi śrāddha—dipuji dengan memuliakannya melalui nama-nama seperti Vaiṣṇavī, Kāśyapī, dan Akṣayā. Ketika air hendak dibawa untuk upacara, Varuṇa yang maha perkasa patut didendangkan pujiannya. Sesudah itu, wahai yang tidak bercela, Agni dan Soma juga hendaklah dipuaskan, agar persembahan berjalan tanpa halangan.”
भीष्म उवाच
Śrāddha should be performed with ordered reverence: honor the Earth as the sustaining base of the rite, invoke Varuṇa when procuring ritual water, and then satisfy Agni and Soma so the offerings are conveyed and the rite remains unobstructed.
In the Anuśāsana Parva’s instruction on dharma, Bhīṣma lays out procedural steps for śrāddha: specific praises to Earth, a hymn to Varuṇa at the water-bringing stage, and subsequent propitiation of Agni and Soma as part of the ritual sequence.