प्रतिग्रहभेदः — The Distinction between Giving and Accepting
Vṛṣādarbhī–Saptarṣi Dialogue
अमावास्यां महाप्राज्ञो विप्रानानाय्य पूजितान् | दक्षिणावर्तिका: सर्वा बृसी: स्वयमथाकरोत्
amāvāsyāṁ mahāprājño viprān ānāyya pūjitān | dakṣiṇāvartikāḥ sarvā bṛsīḥ svayam athākarot |
अमावास्यां महाप्राज्ञो विप्रानानाय्य पूजितान् । दक्षिणावर्तिकाः सर्वा बृसीः स्वयमथाकरोत् ॥
भीष्म उवाच
Dharma is expressed through reverent hospitality and correct ritual conduct: honoring learned Brahmins on an auspicious tithi, and performing service personally (making the seats oneself) reflects humility, purity, and ethical discipline.
Bhishma describes a wise sage who, on the new-moon day, summons seven Brahmins, honors them, and prepares rightward-twisted kuśa-grass seats for them, seating them properly as part of a ritual observance.