न च तस्य पिता राजंस्तथैव प्रपितामहः
na ca tasya pitā rājaṃstathaiva prapitāmahaḥ
และโอ้พระราชา ในกาลนั้น ทั้งบิดาของเขาก็มิรับ เช่นเดียวกันแม้ปฺรปิตามหะ (ทวด) ก็มิรับ
Unspecified (contextual narrator/teacher addressing a king)
Listener: rājan (king)
Scene: The sage enumerates ancestor tiers—father and great-grandfather—indicating that none accept on that condition; the king appears concerned, emphasizing the consequence of ritual mistiming.
Not all ancestral categories are ritually reachable at all times; dharma requires discerning whom the offering can properly reach.
No tīrtha is named; the verse continues a rule about śrāddha reception.
It extends the restriction: father and great-grandfather also do not accept the offering under the stated conditions.