Kathakagrihyasutra 33.7

33.7

saṃvatsare bhavaṃ sāṃvatsarikaṃ sapiṇḍīkaraṇamapyevamityatideśārthaḥ, athavā saṃvatsare bhavaṃ sāṃvatsarikamiti vyutpattirjñeyā | dvidhā hi smṛtirdṛśyate | kācidāha sapiṇḍīkaraṇādūrdhvaṃ tripuruṣameva kartavyam | tathāha manuḥ ‘yaḥ sapiṇḍīkṛtaṃ pretaṃ pṛthakpiṇḍe niyojayet | vidhighnastena bhavati pitṛhā copajāyate ||’ iti | aparā tvekoddiṣṭamevāha pratisaṃvatsaraṃ śrāddham | tathāha yājñavalkyaḥ ‘mṛtāhani tu kartavyaṃ pratimāsaṃ tu vatsaram | pratisaṃvatsaraṃ caiva śrāddhamekādaśe'hani ||’ (1|
9|255) iti | māsikātideśena hi ekoddiṣṭatvamatidiṣṭam | naca evaṃ sati virodhaḥ vikalpenobhayoranugrahāt uditānuditavadvā śākhābhedena vyavasthānātkuladeśabhedena vā | sarvaśākhāpratyayabuddhisarvasthitipratyayamekaikaṃ karma yuktam | iha caivamādi na vitanyate | smṛtitanmīmāṃsāsiddheṣu smārteṣu kadācana mantrādiviniyogārthamidam |
sapiṇḍīkaraṇe viśeṣamāha