Shloka 16
अलोभोपाख्यानम् — शुनःसख-यातुधानी-संवादः
The Allegory of Non-Greed: Śunaḥsakha and the Yātudhānī
पिण्ड-दानके आरम्भमें पहले अग्नि और सोमके लिये जो दो भाग दिये जाते हैं
piṇḍa-dānake ārambhe pūrvam agnaye somāya ca ye dvau bhāgau dīyete, tayoḥ mantrau kramaśaḥ— “agnaye kavyavāhanāya svāhā”, “somāya pitṛmate svāhā” | yā strī rajasvalā syāt athavā yasyāḥ ubhau karṇau badhirau, sā śrāddhe na sthāpayitavyā | anyavaṃśyāṃ striyam api śrāddhakarmāṇi na gṛhṇīyāt || jalaṃ prataramāṇaḥ kīrtayet pitāmahān | nadīm āsādya kurvīta pitṝṇāṃ piṇḍatarpaṇam ||
毗湿摩说：在施行供奉祖灵的饭团供献（piṇḍa-dāna）之初，先分出两份供给火神阿耆尼与苏摩，并分别诵念咒语：“奉献于阿耆尼——祖先供物之载运者，svāhā”；“奉献于苏摩——与诸父祖相应者，svāhā”。行经 śrāddha（祭祖追荐）之仪时，月经中的女子，或双耳皆聋之女子，不应令其留在仪式之中；亦不应使他族他系之女子参与 śrāddha 的诸般程序。渡水之时，当称诵祖父辈之名；及至河岸，当为祖灵（Pitṛs）施行饭团供献与洒水供养（tarpana）。
भीष्म उवाच
Educational Q&A
The passage lays out procedural dharma for śrāddha: offerings are first dedicated to Agni and Soma with specific mantras, and the rite is to be conducted with prescribed eligibility and purity norms; ancestor offerings (piṇḍa and tarpana) are especially appropriate at a riverbank, with remembrance of forefathers.
Bhishma is instructing on ancestral rites—how to begin piṇḍa-dāna with Agni and Soma oblations, who should not be included in the śrāddha setting, and how one should remember the forefathers while crossing water and then perform piṇḍa and tarpana upon reaching a river.