Śrāddha-pravṛtti-kathana and Varjya-dravya-nirdeśa
Origin and Prohibitions in Śrāddha
गव्येन दत्तं श्राद्धे तु संवत्सरमिहोच्यते । यथा गव्यं तथा युक्त पायसं सर्पिषा सह
bhīṣma uvāca | gavyena dattaṃ śrāddhe tu saṃvatsaram ihochyate | yathā gavyaṃ tathā yuktaṃ pāyasaṃ sarpiṣā saha ||
Wika ni Bhishma: Sa ritwal na śrāddha, kapag naghandog ng pagkain na mula sa kaloob ng baka, ipinahahayag dito na napasisiyahan nito ang mga Pitṛ (mga ninunong ama) sa loob ng isang buong taon. At ang bungang itinuturo para sa pagkaing mula sa baka ay dapat ding maunawaan na gayon din para sa pāyasa—lugaw na gatas at bigas—na niluto kasama ng nilinaw na mantikilya (ghee).
भीष्म उवाच
Bhishma teaches that specific śrāddha offerings—especially cow-derived foods—are credited with long-lasting satisfaction of the ancestors, and that pāyasa prepared with ghee is to be regarded as having the same efficacious result.
In the Anushasana Parva’s instruction on dharma and rites, Bhishma is explaining to the listener the relative fruits (phala) of different śrāddha offerings, specifying the duration of ancestral satisfaction attributed to cow-derived gifts and to ghee-mixed pāyasa.