Śrāddha-dvija-parīkṣā: Paṅkti-dūṣa and Paṅkti-pāvana (श्राद्धे द्विजपरीक्षा—पङ्क्तिदूष-पङ्क्तिपावन)
यथा चैवापर: पक्ष: पूर्वपक्षाद् विशिष्यते । तथा श्राद्धस्य पूर्वाह्नादपराह्नो विशिष्यते
yathā caivāparaḥ pakṣaḥ pūrvapakṣād viśiṣyate | tathā śrāddhasya pūrvāhnād aparāhno viśiṣyate ||
ভীষ্ম বললেন— যেমন পূর্বপক্ষের তুলনায় অপরপক্ষ শ্রেষ্ঠ গণ্য, তেমনি শ্রাদ্ধে পূর্বাহ্ণের চেয়ে অপরাহ্ণ শ্রেষ্ঠ।
भीष्म उवाच
The verse teaches that, for śrāddha (ancestral offerings), the latter portion is preferred over the earlier: the later fortnight over the earlier fortnight, and the afternoon over the forenoon—highlighting dharmic attention to proper timing in ritual duty.
In Anuśāsana Parva, Bhīṣma is instructing Yudhiṣṭhira on dharma, including rules and preferences for śrāddha. Here he states a traditional hierarchy of auspicious times, recommending the afternoon as especially suitable for performing śrāddha.