Mahabharata — Anushasana Parva, Shloka 12
भूमिदान-प्रसङ्गः । काश्यपी-पृथिवी तथा उतथ्य-वरुण-संवादः
Land-gift episode; Pṛthivī Kāśyapī; Utathya–Varuṇa dispute
भुज्जते पितरो देवा हव्यं कव्यमथाक्षयम् । उसके ऊपर कभी पापका प्रभाव नहीं पड़ेगा, वह कभी पापसे लिप्त नहीं होगा। जो इस प्रसंगको पढ़ेगा, दूसरोंको सुनायेगा अथवा स्वयं सुनेगा, उसे भी उन धर्मोंके आचरणका फल मिलेगा। उसका दिया हुआ हव्य-कव्य अक्षय होगा तथा उसे देवता और पितर बड़ी प्रसन्नतासे ग्रहण करेंगे ।।
bhuñjate pitaro devā havyaṃ kavyam athākṣayam | śrāvayaṃś cāpi viprendrān parvasu prayato naraḥ ||
斯堪达说：“诸天与祖灵以不竭之分，享受供献——哈维耶（havya）与卡维耶（kavya）。若有人于圣节之日，持戒自律、心地清净，使尊贵的婆罗门得闻此等微妙的法义，则恒为诸天、仙圣与祖先所敬重；福泽随身，其向善守法之志亦常坚固。”
स्कन्द उवाच
Educational Q&A
That transmitting and facilitating the hearing of dharma—especially on sacred occasions and with personal purity—creates enduring religious merit: offerings become ‘akṣaya’ (unfailing), and one gains the favor and honor of gods, seers, and ancestors, along with steady commitment to righteous conduct.
Skanda is instructing about the spiritual efficacy of ritual offerings (havya to the gods and kavya to the ancestors) and the merit gained by arranging or performing the recitation/hearing of dharma teachings before eminent Brahmins on festival (parva) days.