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ज्येष्ठेन जातमात्रेण पुत्री भवति मानवः । पितॄणामनृणश्चैव स तस्मात् सर्वमर्हति ॥ १०६ ॥

Immediately on the birth of his first-born a man is (called) the father of a son and is freed from the debt to the manes; that (son), therefore, is worthy (to receive) the whole estate.

english translation

jyeSThena jAtamAtreNa putrI bhavati mAnavaH | pitRRNAmanRNazcaiva sa tasmAt sarvamarhati || 106 ||

hk transliteration by Sanscript