Smritikaustubha 8.1.26

8.1.26

mṛtasyāpi śastrādyupahatasya mahālaye tiṣyantara eva śrāddham |-śrāddhaṃ śastrahatasyaiva caturdaśyāṃ mahālaye | iti kālādarśavacanāt | ataścaturdaśīmṛtasya paurṇamāsīmṛtasya vā śrāddhadinamamādyanyatamadgrāhyam | tadasambhave tithyādiniṣedhavicārapūrvakaṃ dināntaram | mahālaye viśeṣamāha devalaḥ--daivādyaṃ naiva kurvīta
daivāntaṃ naiva kutracit | daivādyantaṃ hi kurvīta śrāddhaṃ maraṇahetunā
iti | ādau devā viśvedevā ante devā mahāviṣṇuriti vyākhyātaṃ nirṇayāmṛte | viśvedevāśca dhurilocanasaṃjñakāḥ--api
kanyāgate sūrye kāmye ca dhurilocanau | iti smṛteḥ | ataśca
viṣṇuprītyarthaṃ brāhmaṇapūjanādyatrāvaśyakamiti pratīyate | atra ca
mātṛpārvaṇaṃ pṛthak śastaṃ, mātāmahānāṃ sapatnīkatvameveti smṛtyarthasāraḥ | mātāmahīpārvaṇamapi vā pṛthakkāryam | gayāmahālayādiṣu pṛthaksaha vā bhartṛbhirityaparārkokteḥ |--kuryādvādaśadaivatyaṃ
pitṛpakṣe ca sarvadā | tathā tīrthe gayāyāṃ ca eṣa dharmaḥ sanātanaḥ
iti kātīyokteśca | tathācāryādīnāmapyekoddiṣṭaṃ pratidaivatamakaikabrāhmaṇe kāryam | aśaktastvekasminnapi brāhmaṇe sarvaikoddiṣṭāni
kuryāt | yathoktaṃ nirṇayāmṛte caturviṃśatimate--ācāryaguruśiṣyebhyaḥ sakhijñātibhya eva ca | tatpatnībhyaśca sarvābhyastathaiva ca
jalāñjalīn | piṇḍāṃstebhyaḥ sadā dadyātkanyābhādrapade naraḥ
tīrtheṣu caiva sarveṣu māghamāse maghāsu ca | ekasminbrāhmaṇe sarvānācāryādīnprapūjayet | iti