Adhyaya 89: शौचाचारलक्षणम् — सदाचार, भैक्ष्यचर्या, प्रायश्चित्त, द्रव्यशुद्धि, आशौच-निर्णय
सप्तवर्षात् ततश्चार्वाक् त्रिरात्रं हि ततः परम् दशाहं ब्राह्मणानां वै प्रथमे ऽहनि वा पितुः
saptavarṣāt tataścārvāk trirātraṃ hi tataḥ param daśāhaṃ brāhmaṇānāṃ vai prathame 'hani vā pituḥ
After seven years of age, one should observe it for three nights; thereafter, the ten-day observance is to be performed—indeed by Brahmins—either beginning on the first day, or undertaken in honor of the father. Thus the śrāddha is regulated according to dharma, so that the paśu (embodied soul) may uphold the departed under the lordship of Pati (Śiva).
Suta Goswami (narrating śrāddha-vidhi within the Linga Purana discourse)
It frames ancestral śrāddha as a Shaiva dharmic duty: by correctly timing the rites, a devotee aligns household obligations with Shiva-dharma, supporting lineage and spiritual order while remaining oriented to Pati (Śiva).
Implicitly, it presents Shiva-tattva as the governing lordship (Pati) under which dharma and karmic transitions operate—ritual order is meaningful because the cosmos is upheld by a supreme regulator.
Śrāddha-kāla-nirṇaya: observing a three-night rite after seven years and a ten-day (daśāha) observance—especially prescribed for Brahmins—beginning on the first day for the father.