Shloka 106
पात्रलक्षण-परिक्षा (Pātra-Lakṣaṇa Parīkṣā) — Criteria for a Worthy Recipient
तेन तेनैव प्रीयन्ते पितरो देवतास्तथा । मनुष्य जिस-जिस हविष्यसे ब्राह्मणोंको तृप्त करता है, उसी-उसीसे देवता और पितर भी तृप्त होते हैं
tena tenaiva prīyante pitaro devatās tathā |
毗湿摩说道：人以何种供献使婆罗门欢喜，诸天与祖灵也同样因那供献而欢喜。
भीष्म उवाच
Educational Q&A
The verse teaches the unity of religious duty: the same righteous act—proper offerings and respectful satisfaction of Brāhmaṇas—simultaneously pleases both the gods and the ancestors, reinforcing dharma through generosity and correct ritual intention.
In the Anuśāsana Parva, Bhīṣma is instructing Yudhiṣṭhira on dharma, especially duties connected with gifts, offerings, and ancestral rites. Here he emphasizes that offerings directed through proper channels (notably Brāhmaṇas as recipients in śrāddha/yajña contexts) reach and gratify devatās and pitṛs alike.