एतान् दैवे च पित्रये च पठत: पुरुषस्य हि । भुज्जते पितर: कव्यं हव्यं च त्रेदिवौकस:
etān daive ca pitrye ca paṭhataḥ puruṣasya hi | bhuñjate pitaraḥ kavyaṃ havyaṃ ca tredivaukasaḥ ||
毗湿摩说道:凡人在供奉诸天之祭与祖灵之礼(śrāddha)时诵念这些名号,祖灵众(Pitṛs)便欢喜享受kavya(祖先供献),而居于三天界的诸神则受纳havya(奉神供献)。
भीष्म उवाच
Correct recitation during deva-yajña and śrāddha sanctifies the offering: gods accept havya and ancestors accept kavya, showing that ritual speech and intention support dharmic reciprocity between humans, devas, and pitṛs.
In Bhīṣma’s instruction on dharma (Anuśāsana Parva), he explains the fruit of reciting the previously listed sacred names/formulas at the proper times: it ensures the respective recipients—devas and pitṛs—gladly receive their offerings.