वित्तशाठ्येन रहितः पितृभ्यः प्रीतिमावहन् ततः स्वधावाचनकं विश्वदेवेषु चोदकम् //
vittaśāṭhyena rahitaḥ pitṛbhyaḥ prītimāvahan tataḥ svadhāvācanakaṃ viśvadeveṣu codakam //
ধনৰ বিষয়ে ছল-প্ৰবঞ্চনা নথৈ পিতৃসকলক প্ৰীত কৰিব; তাৰ পিছত ‘স্বধা’ উচ্চাৰণ কৰি বিশ্বদেৱসকলৰ উদ্দেশে জল-তৰ্পণ দিব।
This verse does not address pralaya; it focuses on śrāddha ethics and the correct sequence of invoking svadhā and offering water to the Viśvedevas.
It frames ancestor-rites as a duty that must be done with financial integrity—no deceit in wealth used for ritual—highlighting that dharma depends on both correct procedure and moral conduct.
Ritually, it specifies śrāddha components: (1) pleasing the Pitṛs with sincere, honest means, (2) svadhā-āvāhana/recitation, and (3) udaka (water-libation) offered to the Viśvedevas.