Smrititattva 1.p1.10

1.p1.10

ekoddiṣṭavidhānena kāryaṃ tadapi pārthiva” || iti viṣṇupurāṇīthamekoddiṣṭāṃge taditikarttavyatāparaṃ natu tatkāla paraṃ tathāca
pariśiṣṭaprakāśadhṛtam | “śrāddhadvayamupakramya kurvīta sahapiṇḍanam | tayoḥ pārvaṇavat pūrvamekoddiṣṭamathāparam” || iti śaṅkhavacanāntaraṃ yatra ca prathamaṣaṇmāsābhyantare malamāsapāte'pi
ṣaṣṭhamāsikapūrvatithiraiva prathamaṣāṇmāsikasya kālaḥ ekāhanyūnaṣaṇmāse tasya vidhānāt | dvitīyasya tu trayodaśamāsikapūrvatithiḥ ekāhanyūnasaṃvatsare vidhānāt yathā chandogapariśiṣṭam | “ekāhni tu ṣaṇmāsā yadā syurapi vā tribhiḥ
nyūnāḥ saṃvatsaraścaiva syātāṃ ṣāṇmāsike tadā” || saṃvatsaraśca
trayodaśabhirapi māsairbhavati | tathāca śrutiḥ | dvādaśamāsāḥ
saṃvatsaraḥ kacittrayodaśamāsāḥ saṃvatsaraḥ iti | atra kālamādhavīyadhṛtena | “ṣāṇmāsikābdikai śrāddhe syātāṃ pūrvedyureva
te | māsikāni svakīye tu divase dvādaśe'pi ca” || iti
paiṭhaunasivacanaikavākyatvāt | ekāhnyūnapadena mṛtatithipūrvatithergrahṇam | etacca pūrvamṛtatithiṃ vihāya aparamṛtatithimādāya māsarṣagaṇanāyā siddham | etena pūrvamṛtatithimādāya māsavarṣagaṇanāyā mṛtatitheḥ pūrvatithiṃ vihāya tat
pūrvādine maithilānāṃ yat ṣāṇmāsikadvayakaraṇaṃ taddheyameva | atra
syātāṃ ṣāṇmāsike tadā ityatra | "dvādaśapratimāsyāni ādyaṃ
ṣāṇmāsike tathā| sapiṇḍīkaraṇañcaiva ityetat śrāddhaṣoḍaśam"