Śrāddha-dvija-parīkṣā: Paṅkti-dūṣa and Paṅkti-pāvana (श्राद्धे द्विजपरीक्षा—पङ्क्तिदूष-पङ्क्तिपावन)
यथा चैवापर: पक्ष: पूर्वपक्षाद् विशिष्यते । तथा श्राद्धस्य पूर्वाह्नादपराह्नो विशिष्यते,जैसे पूर्व (शुक्ल) पक्षकी अपेक्षा अपर (कृष्ण) पक्ष श्राद्धके लिये श्रेष्ठ माना है, उसी प्रकार पूर्वाह्नकी अपेक्षा अपराह्न उत्तम माना जाता है
yathā caivāparaḥ pakṣaḥ pūrvapakṣād viśiṣyate | tathā śrāddhasya pūrvāhnād aparāhno viśiṣyate ||
Bhīṣma said: “Just as the latter fortnight is regarded as superior to the former fortnight, so too, for the rite of śrāddha, the afternoon (aparāhṇa) is considered superior to the forenoon (pūrvāhṇa).”
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.