एवं त्रयोदशं यावन् मासमेवं द्विजोत्तमान् तर्पयेत यथाकामं प्रोषिते ऽन्यं समाचरेत् //
evaṃ trayodaśaṃ yāvan māsamevaṃ dvijottamān tarpayeta yathākāmaṃ proṣite 'nyaṃ samācaret //
এইদৰে তেৰ মাহলৈকে, ইচ্ছা আৰু সামৰ্থ্য অনুসাৰে, শ্ৰেষ্ঠ দ্বিজসকলক তৰ্পণ দিব লাগে। মুখ্য ব্যক্তি প্ৰবাসত থাকিলে, অন্য যোগ্য প্ৰতিনিধিৰ বাবে এই বিধি পালন কৰিব লাগে।
This verse does not discuss pralaya; it focuses on dharma in the form of tarpana/ancestral rites and their observance over a prescribed period.
It frames a householder’s (and by extension a ruler’s) obligation to maintain ritual continuity—performing tarpana over a defined cycle and ensuring the rite is still carried out even if the principal person is away by appointing an eligible substitute.
The significance is ritual: it prescribes the duration (up to thirteen months) and the contingency rule (if the intended person is absent, perform it with another qualified participant/recipient) for proper tarpana observance.