प्रतिग्रहभेदः — The Distinction between Giving and Accepting
Vṛṣādarbhī–Saptarṣi Dialogue
इत्येवमुक्त्वा भगवान् स्ववंश्यं तमृषिं पुरा । पितामहसभां दिव्यां जगामात्रिस्तपोधन:,पूर्वकालमें अपने वंशज निमि ऋषिको श्राद्धके विषयमें यह उपदेश देकर तपस्याके धनी भगवान् अत्रि ब्रह्माजीकी दिव्य सभामें चले गये
ity evam uktvā bhagavān sva-vaṁśyaṁ tam ṛṣiṁ purā | pitāmaha-sabhāṁ divyāṁ jagāma atris tapodhanaḥ ||
इत्येवमुक्त्वा भगवान् स्ववंश्यं तमृषिं पुरा । पितामहसभां दिव्यां जगामात्रिस्तपोधनः ॥
भीष्म उवाच
The verse emphasizes that instruction on śrāddha and ancestral duty is a recognized part of dharma transmitted through revered sages; once such counsel is given, it is aligned with cosmic order symbolized by Atri’s return to Brahmā’s divine assembly.
Bhishma concludes a prior account: after advising his descendant-sage Nimi on śrāddha, the ascetic Atri departs and goes to the celestial court of Brahmā (the Pitāmaha).