Smritikaustubha 5.2-2.4

5.2-2.4

māghamāsasya pravṛttaṃ dvāparaṃ yugam | kaliḥ kṛṣṇatrayodaśyāṃ nabhasye
māsi nirgataḥ | iti nirṇayāmṛte bhaviṣyottaravacanāt
brāhme tviyaṃ kṛtādirityuktaṃ-vaiśākhe māsi śuklāyāṃ tṛtīyāyāṃ
janārdanaḥ | brahmalokāttripathagāṃ pṛthivyāmavatārayat | yavānutpādayāmāsa yugaṃ cārabdhavānkṛtam | iti | nahyatra kaścidvirodhaḥ| kalpabhedena vyavasthāpanāt
yugāditvādiha śrāddhamanuṣṭheyam| kṛtaṃ śrāddhaṃ vidhānena manvādiṣu yugādiṣu | hāyanāni dvisāhasraṃ pitṛṇāṃ tṛptidaṃ bhavet
iti tatraiva mātsyavacanāt | śrāddhāsaṃbhave tilatarpaṇamapyatra
kāryam | pānīyamapyatra tilairvimiśraṃ dadyātpitṛbhyaḥ prayato
manuṣyaḥ | śrāddhaṃ kṛtaṃ tena samāḥ sahasraṃ rahasyametanmunayo vadanti
iti tatraiva viṣṇupurāṇavacanāt | atraca śuklayugādikāryaṃ pūrvāhne'nuṣṭheyaṃ, kṛṣṇayugādikāryaṃ tvaparāhne-dve śukle dve tathā kṛṣṇe
yugādī kavayo viduḥ | śukle pūrvāhnike jñeye kṛṣṇe caivāparāhnike | iti tatraiva bhaviṣyavacanāt | atraca śuklayugādiśrāddhe
pūrvāhno niyamyate natu tadvihite daive'pi karmaṇi | tatra sāmānyaśāstrādeva pūrvāhnasya prāptatvāt | evaṃ caturthapāde kṛṣṇayugādivihite daive karmaṇi aparāhno niyamyate natu śrāddhe | tatrāparāhnasyātideśaśāstrādeva prāpteḥ | yaśca yatkarmakālastatkarmavyāpinī
tithistatra grāhyeti nyāyasahakṛtena karmaṇo yasya yaḥ kāla iti
śāstreṇaiva prāptisaṃbhavāt tithigatapūrvāhnikatvāparāhnikatve'nūdyete