Śrāddha-utpatti and Nivāpa–Agni Precedence (श्राद्धोत्पत्तिः—निवापेऽग्निपूर्वकत्वम्)
पूर्वप्रोष्ठपदा: कुर्वन् बहून् विन्दत्यजाविकान् । उत्तरासु प्रकुर्वाणो विन्दते गा: सहस्रश:
pūrvaproṣṭhapadāḥ kurvan bahūn vindaty ajāvikān | uttarāsu prakurvāṇo vindate gāḥ sahasraśaḥ ||
ଭୀଷ୍ମ କହିଲେ—ପୂର୍ବଭାଦ୍ରପଦା (ପୂର୍ବପ୍ରୋଷ୍ଠପଦା) ନକ୍ଷତ୍ରରେ ଶ୍ରାଦ୍ଧ କରୁଥିବା ଲୋକ ଅନେକ ଛେଳି-ମେଷ ପାଏ; ଉତ୍ତରଭାଦ୍ରପଦା (ଉତ୍ତରପ୍ରୋଷ୍ଠପଦା) ନକ୍ଷତ୍ରରେ କରୁଥିବା ଲୋକ ସହସ୍ର ସହସ୍ର ଗାଈ ପାଏ।
भीष्म उवाच
That śrāddha, when performed with attention to auspicious timing (here, specific nakṣatras), is presented as yielding enhanced results; the verse frames ritual precision as part of dharma and associates it with prosperity (livestock as a traditional measure of wealth).
In Bhīṣma’s instruction section of the Anuśāsana Parva, he enumerates the fruits of performing śrāddha on particular lunar mansions, stating that Pūrvaproṣṭhapadā brings many goats/sheep, while Uttarāproṣṭhapadā brings thousands of cows.