Shloka 23
तीर्थवंशोपदेशः
Tīrtha-vaṃśa Upadeśa: Instruction on the Fruits of Sacred Waters
श्राद्धे दैवे च निर्दिष्टो ब्राह्मणो भरतर्षभ । दातुः प्रतिग्रहीतुश्न शृणुष्वानुग्रह पुन:
bhīṣma uvāca | śrāddhe daive ca nirdiṣṭo brāhmaṇo bharatarṣabha | dātuḥ pratigrahītuś ca śṛṇuṣvānugrahaṃ punaḥ ||
毗湿摩说道：“婆罗多族中的雄牛啊，关于祭奉诸天与施行施罗陀（śrāddha）之礼时，应当排除的婆罗门之类，先前已明白规定。如今再听我说：我将出于慈悲而作通融，说明施者与受者的品德，即便在某些情形下，此人本应不得参与施罗陀之礼。”
भीष्म उवाच
Educational Q&A
Ritual eligibility is governed by dharma: certain recipients are normally excluded from divine and ancestral rites, yet Bhishma signals that compassionate, rule-based exceptions (anugraha) may apply when special qualifying virtues are present—especially concerning the ethics of giving and accepting gifts.
Bhishma continues instructing Yudhishthira in Anushasana Parva. Having already described which Brahmins are disqualified for daiva rites and śrāddha, he now transitions to a further discussion of donors and recipients—explaining nuanced cases where someone otherwise prohibited may still be accepted due to particular merits.