Shloka 12
Śrāddha-dvija-parīkṣā: Paṅkti-dūṣa and Paṅkti-pāvana (श्राद्धे द्विजपरीक्षा—पङ्क्तिदूष-पङ्क्तिपावन)
कृषिभागी भवेच्छाद्धं कुर्वाण: सप्तमीं नूप । अष्टम्यां तु प्रकुर्वाणो वाणिज्ये लाभमाप्नुयात्
kṛṣibhāgī bhavec chrāddhaṃ kurvāṇaḥ saptamīṃ nṛpa | aṣṭamyāṃ tu prakurvāṇo vāṇijye lābham āpnuyāt, rājan ||
毗湿摩说道：“大王啊，在阴历第七日行施祖祭者，得享农事之利；在第八日行施祖祭者，于贸易中获利。故此仪式若依时而行，便被教示为能带来相称的世间兴盛，而仍以对祖先的义务为本。”
भीष्म उवाच
Educational Q&A
The verse links the performance of śrāddha on specific lunar days with corresponding forms of worldly gain—Saptamī with agricultural benefit and Aṣṭamī with commercial profit—presenting ritual duty to ancestors as harmonized with orderly prosperity.
Bhīṣma is instructing the king (Yudhiṣṭhira in context of the Anuśāsana Parva) on the observances and fruits of śrāddha, detailing how different tithis are traditionally said to yield different practical outcomes.