Shloka 46
अनुशासनपर्व अध्याय ९३ — तपस्, सदोपवास, विघसाशन, अतिथिप्रियता
Austerity, regulated fasting, residual-eating, and hospitality
सम्भोजनी नाम पिशाचदक्षिणा सा नैव देवान् न पितृनुपैति । इहैव सा भ्राम्यति हीनपुण्या शालान्तरे गौरिव नष्टवत्सा
sambhojanī nāma piśāca-dakṣiṇā sā naiva devān na pitṝn upaiti | ihaiva sā bhrāmyati hīna-puṇyā śālāntare gaur iva naṣṭa-vatsā ||
毗湿摩说：由相互宴食而生的酬礼（dakṣiṇā）——人们彼此赴对方的 śrāddha 受食，又以金钱往来相偿——名为“毗舍遮酬礼”（piśāca-dakṣiṇā），乃鬼魅般不净之施。它既不能达于诸天，亦不能达于祖灵 Pitṛ。因无功德，它只在此世徘徊，如失犊之牛在牛舍中哀苦打转；同样，这等互换之酬礼只滞留人间，终不能上达祖先。
भीष्म उवाच
Educational Q&A
Bhīṣma teaches that ritual gifts (dakṣiṇā) must be given with sincerity and proper intent; payments exchanged merely as reciprocal compensation for attending one another’s śrāddha are spiritually sterile—called piśāca-dakṣiṇā—and yield no benefit to gods or ancestors.
In his instruction on dharma and śrāddha conduct, Bhīṣma warns against a social practice of mutual feasting with give-and-take payments. He illustrates its futility with a simile: like a cow that has lost her calf and keeps circling within the cowshed, such meritless dakṣiṇā remains confined to this world and does not reach the Pitṛs.