प्रतिग्रहभेदः — The Distinction between Giving and Accepting
Vṛṣādarbhī–Saptarṣi Dialogue
यानि तस्यैव भोज्यानि मूलानि च फलानि च
yāni tasyaiva bhojyāni mūlāni ca phalāni ca | śrāddhake śāstreṣu ye phala-mūlādayo bhojyāḥ kathitāḥ, teṣu ca ye ye tasya putrasya priyā āsan, tān sarvān manasā niścitya sa tapodhanaḥ saṅgṛhītavān ||
यानि तस्यैव भोज्यानि मूलानि च फलानि च । तानि मनसा विनिश्चित्य तपोधनः समाहृतवान् ॥
भीष्म उवाच
Śrāddha should be performed according to śāstric guidance, with thoughtful intention: offerings are chosen not randomly but with mindful consideration of what is appropriate and what would have been dear to the departed, expressing dharma through remembrance and care.
Bhishma describes an ascetic preparing for a śrāddha rite by collecting the scripturally sanctioned offerings—especially roots and fruits—after mentally deciding which of those items were most pleasing to his son.