Shloka 21
अन्नदान-प्रशंसा (Praise of the Gift of Food) | Annadāna-Praśaṃsā
निवापदानसलिलस्तादृशेषु युधिष्ठिर । निवसन् पूजयंश्लैव तेष्वानृण्यं नियच्छति
nivāpadānasalilas tādṛśeṣu yudhiṣṭhira | nivasan pūjayaṁś caiva teṣv ānṛṇyaṁ niyacchati ||
毗湿摩说：“噢，坚战（Yudhishthira）啊，若有人以布施之‘水’使此等人满足——如同以塔尔帕那（tarpaṇa，奠水祭）行灌奠——又让他们居住并加以敬奉，则能获得免除诸债之果。因此，当以慈施之水，如以塔尔帕那满足祖灵（Pitṛ）一般，使先前所说的婆罗门常得满足；赐以居所与恭敬。如此行者，便能解脱对诸天及他者所负之债。”
भीष्म उवाच
Educational Q&A
Charity and respectful hospitality—especially toward worthy Brahmanas—functions like a sacred libation (tarpaṇa): it ‘satisfies’ them and helps the giver discharge moral and ritual obligations (ṛṇa), leading to ānṛṇya, freedom from debt to devas, ancestors, and other claimants of duty.
In Anushasana Parva, Bhishma continues instructing Yudhishthira on dharma. Here he urges Yudhishthira to support and honor the previously described Brahmanas by giving them residence and gifts, comparing such giving to the ancestral rite of tarpaṇa, and stating that this conduct frees one from obligations.