सूर्यरथनिर्णयः (चन्द्रस्य पक्षवृद्धिक्षयविधानम्)
मासतृप्तिमवाप्याग्र्यां पीत्वा गच्छन्ति ते ऽमृतम् पितृभिः पीयमानस्य पञ्चदश्यां कला तु या
māsatṛptimavāpyāgryāṃ pītvā gacchanti te 'mṛtam pitṛbhiḥ pīyamānasya pañcadaśyāṃ kalā tu yā
Having gained the highest satisfaction for a full month, and having “drunk” the offering, those Pitṛs proceed toward the deathless state. And the subtle portion (kalā) received as the Pitṛs drink—especially on the fifteenth lunar day—becomes supremely efficacious.
Suta Goswami (narrating Purāṇic teaching on rites and their subtle results)
It frames ritual offering (tarpaṇa) as a Shaiva-aligned dharmic act that purifies karma and supports the Pashu (soul) by honoring lineage; such rites, when performed with Shiva-bhāva, become instruments for loosening pāśa (bondage) and cultivating auspiciousness.
Though Shiva is not named directly, the verse implies a cosmos where subtle portions (kalā) and time (tithi) govern fruition—an order ultimately upheld by Pati (Shiva), through whom karmic actions mature toward higher states, including the movement toward ‘amṛta’ (deathlessness).
Pitṛ-tarpaṇa tied to lunar timing—especially the fifteenth tithi—highlighting that precise observance of vidhi (ritual rule) intensifies the subtle efficacy (kalā) of offerings and their karmic result.