प्रतिग्रहभेदः — The Distinction between Giving and Accepting
Vṛṣādarbhī–Saptarṣi Dialogue
भीष्म उवाच यथा श्राद्धं सम्प्रवृत्तं यस्मिन् काले यदात्मकम् । येन संकल्पितं चैव तन््मे शूणु जनाधिप
bhīṣma uvāca | yathā śrāddhaṃ sampravṛttaṃ yasmin kāle yadātmakam | yena saṅkalpitaṃ caiva tan me śṛṇu janādhipa ||
Бхишма сказал: «О владыка людей, выслушай меня. Я поведаю тебе, как впервые вошёл в обычай обряд шраддхи (śrāddha): в какое время и каким образом он начался, какова его сущностная природа и кто первым замыслил и установил его».
भीष्म उवाच
The verse frames śrāddha as a dharmic institution whose authority rests on its origin, proper time, and essential nature; Bhishma signals that correct ritual practice depends on understanding its intended purpose and the precedent set by the first institutor.
Bhishma begins a didactic explanation to the king (Yudhishthira), introducing a forthcoming account of when śrāddha began, what constitutes it, and who first established it as a formal rite.