Shloka 5
Śrāddha-pravṛtti-kathana and Varjya-dravya-nirdeśa
Origin and Prohibitions in Śrāddha
गव्येन दत्तं श्राद्धे तु संवत्सरमिहोच्यते । यथा गव्यं तथा युक्त पायसं सर्पिषा सह
bhīṣma uvāca | gavyena dattaṃ śrāddhe tu saṃvatsaram ihochyate | yathā gavyaṃ tathā yuktaṃ pāyasaṃ sarpiṣā saha ||
毗湿摩说道：在施行 śrāddha（祭祖供养）之时，若以牛所出之物为供施，此处宣说：能令诸 Pitṛ（祖灵、先父）满足整整一年。凡经教示牛乳所成之食的功德，其果报亦当同样理解为：以酥油（ghee）同煮之 pāyasa（乳米甜粥）亦具同等之效。
भीष्म उवाच
Educational Q&A
Bhishma teaches that specific śrāddha offerings—especially cow-derived foods—are credited with long-lasting satisfaction of the ancestors, and that pāyasa prepared with ghee is to be regarded as having the same efficacious result.
In the Anushasana Parva’s instruction on dharma and rites, Bhishma is explaining to the listener the relative fruits (phala) of different śrāddha offerings, specifying the duration of ancestral satisfaction attributed to cow-derived gifts and to ghee-mixed pāyasa.