Smrititattva 2.p1.4

2.p1.4

dakṣiṇāṃ dadyāt | svastautyukte dvijaistaistu surān hemnā prītarpayet vājevāje iti japan kuśāyreṇa visarjayet | ratiśaktiḥ
striyaḥ kāntā bhojyaṃ bhojanaśaktitā || dānaśaktiḥ savibhavārūpamārogya sampadaḥ | śrāddhapuṣpamidaṃ proktaṃ phalaṃ brahmasamāgamaḥ”
puṣpa tatkatpaṃ phalaṃ tadvat mahat
bṛhaspatiḥ | “vandibhyaścaivamarthibhyo'pyannārthibhyo'nnamarthitaḥ
yadi tatra na dadyācca viphalaṃ śaktito bhavet”|| vandino vīryyastotāraḥ | arthitaḥ san yadi ebhyo'nnaṃ śaktito na dadyāt tadā śrāddhaṃ
niṣphalaṃ bhavedityarthaḥ | tatra śrāddhottarakāle āśīrgrahaṇañca “tataḥ
svadhāvācanikaṃ viśvedeveṣu codakam | dattvāśiṣaḥ pragṛhṇīyāt
dvijebhyaḥ prāṅmukhaḥ pṛthak” iti matsyapurāṇavacanasya “dakṣiṇāṃ
diśamākāṃkṣan yācetemān varān pitṝn” iti manuvacanasya
ca sāmañjasyādupavītī prāṅmukho dakṣiṇāṃ diśaṃ manasā paśyan
kuryyāditi vācaspati miśrāḥ tanna “piṇḍapitṛyajñavadupacāraḥ
pitre” iti gobhilasūtreṇa vaiśvadeva karmmātirikta dakṣiṇāsukhatvapratīteḥ | dakṣiṇāṃ diśamākāṃkṣanniti manuvacanasya tathārthatve pramāṇābhāvācca | ataeva dakṣiṇāṃ diśamākāṃkṣan vīkṣyamāṇa iti ṭīkākārairvyākhyātam | manunā ca ākāṃkṣannityanantaraṃ “dātāro no'bhivarddhantām annañcaivetyudīrayan | abhyudīrayan” ityeva paṭhitaṃ na tu “aghorāḥ pitaraḥ santu” iti
matsyapurāṇavacane'pi akṣayyodakadānāntaraṃ dattveti na
paṭhitaṃ kintu “tataḥ svadhā vācanikaṃ viśvedeveṣu codakam”
ityanantaraṃ datvāśīrityarddhaṃ paṭhitvā “aghorāḥ pitaraḥ santu
santvityuktāḥ punarddijairgotraṃ tathā varddhatāṃ nastathetyuktāḥ sa taiḥ