Manava Dharmashastra 3.207

3.207

darbheṣu piṇḍān datvodīcīṃ diśaṃ parāvarteta | savyena mārgeṇa | smṛtyantare hi ‘savyāvṛdudakparāvṛtyeti’ paṭhyate | uttarābhimukhaḥ sthitvā ācāmeta | ācamya trīn prāṇāyāmān kuryāt | asūnaprāṇānāyamya saṃnirudhya ityeva, atra ca ‘‘gāyatrīṃ śirasā’’ ityādividhirnāsti | śanairyathā nātipīḍā bhavati | tathā cāha | yathāśakyaṃ prāṇānāsitvā | tadabhimukha eva sakṛnnamaskuryāt | vasantāya nama ityādi | pitṝṃśca namaskuryāt | mantravat | ‘namo vaḥ pitara’ ityādinā mantreṇa | pitṝṇāṃ namaskāraḥ piṇḍābhimukhena kartavyaḥ | ‘abhiparyāyavṛttyeti’ hi smṛtyantaram |

Turning to the north, having sipped water and having gently suppressed his breath three times, he shall salute, with proper formulas, the six seasons and also the Pitṛs.—(217)

Medhātithi’s commentary (manubhāṣya):
Having placed the balls on the kuśa-grass, he should turn towards the North, leftwards; since we read in another Smṛti—‘turning to the left, towards the north.’

Seated with his face towards the North, he should sip water. ‘Having sipped water’— he should perform ‘breath-suppression’ three times; e.g., simply supressing the breath three times—only this much;—the rule relating to the repeating of the Gāyatrī verse along with the ‘Śiras’ formula (Yājña. Ācāra 23) not applying to the present case.

‘Gently’—so that there may not he much pain. This is what has been asserted (elsewhere) in the words—‘having suppressed the breathing as much as one can.’

Still facing the North, he should salute, &c., &c.—saying, ‘Salutation to the spring!’ and so forth.

He should also salute the Pitṛs; ‘with proper formulas with the mantra, ‘Na mo vaḥ pitaraḥ, &c., &c.’ This saluting of the Pitṛs should be done with face turned towards the Balls; for another Smṛti says that this is to be done by ‘turning round.’—(217).