Śrāddha-pravṛtti-kathana and Varjya-dravya-nirdeśa
Origin and Prohibitions in Śrāddha
एष्टव्या बहव: पुत्रा यद्येको5पि गयां व्रजेत् । यत्रासौ प्रथितो लोकेष्वक्षय्यकरणो वट:
eṣṭavyā bahavaḥ putrā yady eko 'pi gayāṃ vrajet | yatrāsau prathito lokeṣv akṣayyīkaraṇo vaṭaḥ ||
एष्टव्या बहवः पुत्रा यद्येकोऽपि गयां व्रजेत्। यत्रासौ प्रथितो लोकेष्वक्षय्यकरणो वटः॥
भीष्म उवाच
The verse teaches the dharmic value of progeny in the context of pitṛdharma: even a single son who undertakes pilgrimage to Gayā and performs rites connected with Akṣayavaṭa can secure enduring, ‘imperishable’ benefit from śrāddha for the ancestors. Progeny is thus framed as a means of sustaining ancestral obligations and long-term merit.
In Anuśāsana Parva, Bhīṣma instructs Yudhiṣṭhira on dharma, including duties toward ancestors. Here he highlights the famed Gayā-tīrtha and its Akṣayavaṭa, emphasizing that pilgrimage and śrāddha performed there are believed to yield inexhaustible results, and therefore having sons is praised because they can carry out such rites.