Śrāddha-prayoga: Niyama, Brāhmaṇa-parīkṣā, Kutapa-kāla, Tithi-nyāya, and Vaiṣṇava-phala
अक्षय्यासनयोः षष्टी द्वितीयावाहने स्मृता । अन्नदाने चतुर्थी स्याच्छेषाः संपुद्धयः स्मृताः ॥ ३८ ॥
akṣayyāsanayoḥ ṣaṣṭī dvitīyāvāhane smṛtā | annadāne caturthī syāccheṣāḥ saṃpuddhayaḥ smṛtāḥ || 38 ||
For the imperishable gift (akṣayya) and the gift of a seat (āsana), the sixth lunar day (Ṣaṣṭhī) is prescribed; for a second conveyance (dvitīya-vāhana), the second lunar day (Dvitīyā) is remembered. For the gift of food (anna-dāna), the fourth lunar day (Caturthī) is recommended; the remaining cases are to be understood as “saṃpuddhayaḥ”—complete purifications and auspicious fulfillments—as taught.
Sanatkumara (in instruction to Narada)
Vrata: none
Primary Rasa: shanta
Secondary Rasa: none
It links specific charitable acts (dāna) with suitable lunar days (tithis), emphasizing that correct timing supports akṣayya (undiminishing) merit and ritual purity in dharma.
By regulating dāna through sacred time, it encourages disciplined, sattvic giving as an offering aligned with dharma—an external support for inner devotion and merit dedicated to the Divine.
It reflects Vedāṅga-style calendrical practice (tithi-based muhūrta selection), applying lunar-day rules to ritual charity such as anna-dāna and other prescribed gifts.