Skandapurana 5.215.132

5.215.132

vittābhāve'pi darśāyāṃ śrāddhaṃ deyaṃ vipaścitā ..
tadabhāve ca kanyāyāṃ saṃsthite divasādhipe .. 132 ..

Even in the absence of wealth, a śrāddha should be given on the new-moon day by a wise person; / and in its absence, when the lord of the day is in Virgo;