Shloka 49
Suvarṇa-dāna: Kārttikeya’s Origin and the Defeat of Tāraka (सुवर्णदान-प्रसङ्गे कार्त्तिकेय-उत्पत्ति तथा तारकवधः)
हव्यकव्येषु यज्ञेषु पितृकार्येषु चैव ह । सार्वकामिकमक्षय्यं पितृंस्तस्योपतिष्ठते
havyakavyeṣu yajñeṣu pitṛkāryeṣu caiva ha | sārvakāmikam akṣayyaṁ pitṝṁs tasyopatiṣṭhate puruṣasiṁha ||
毗湿摩说道：“噢，人中之狮！在献哈维亚（havya）之祭、献卡维亚（kavya）之祖先仪式，以及一切为诸祖灵（Pitṛ）而行的法事中，诵念并忆持此事，便成为普遍的满愿之行，功德无尽。以如此专注虔敬所献之供品，将以不减之利益抵达祖灵，能成就一切正当所愿。”
भीष्म उवाच
Educational Q&A
That offerings made in yajña and śrāddha, when accompanied by devoted remembrance/recitation and focused mind, become akṣayya (undiminishing) and effectively reach the Pitṛs, yielding broad, wish-fulfilling merit.
Bhīṣma is instructing the listener (addressed as ‘puruṣasiṁha’) about the religious efficacy of performing ancestral rites and sacrificial offerings with proper recitation: such acts are said to deliver inexhaustible benefit to the ancestors and confer purifying merit on the performer.