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 ||
भीष्म उवाच— पूर्वप्रोष्ठपदासु श्राद्धं कुर्वन् बहून् अजाविकान् विन्दति। उत्तराप्रोष्ठपदासु तु प्रकुर्वाणो गाः सहस्रशो विन्दते॥
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.