Skandapurana 5.220.45

5.220.45

kālaṃ hi sṛjatā tena kutapaḥ prāgvinirmitaḥ ..
tasmātkutapa kāle ca śrāddhaṃ kāryaṃ vijānatā ..
ya icchecchāśvatīṃ tṛptiṃ pitṝṇāmātmanaḥ sukham .. 45 ..

Creating time, kutapa was fashioned by him first; / therefore, at the time of kutapa a śrāddha should be performed by a discerning person / who desires perpetual satisfaction for the ancestors and happiness for himself. // 45