Manava Dharmashastra 3.197

3.197

avakāśo deśaḥ | cokṣāḥ svabhāvaśucayo manaḥprasādajanakā araṇyādayaḥ | jalatīrāṇi saritsamīpapulinādīni | vivikteṣu vijaneṣu tīrtheṣu ca | vidhyantaramidam | ataśca gomayopalepananiyamo nāsti | upapādayediti vacanāt | yatra sampādyaṃ śucitvaṃ tatrāsau niyamaḥ | svabhāvataḥ śuciṣu 'dṛṣṭamadbhiriṣikta'mityetāvattaiva yogyatā | eteṣu deśeṣu dattena kṛtena śrāddhenātyantatuṣṭāḥ pitaro bhavantīti |
207 ||

The Pitṛs are always pleased with what is offered in clean places, on water-banks and in secluded places.—(207)

Medhātithi’s commentary (manubhāṣya):
‘Avakāśa,’ is place, spot.

‘Cokṣa’—naturally clean and tending to mental calm; such as forests, etc.

‘Water-banks’— sand-banks, near rivers.

‘Secluded places’—uncrowded sacred places.

This verse contains a totally different injunction. Hence, in the case of such places, the rule regarding smearing with cowdung does not apply; because the rule (in the preceding verse) distinctly says that ‘one should make it so;’ which means that the rule applies to a place where cleanness has to be brought about. In regard to places that are naturally clean, their fitness is secured by ‘being examined and sprinkled with water.’

By the Śrāddha ‘offered’— performed—in such places, the Pitṛs become greatly pleased.—(207)