अर्वाक्सपिंडीकरणं यस्य वर्षाच्च वा कृतम् । प्रेतत्वमपि तस्यापि प्रोक्तं संवत्सरं धुवम्
arvāksapiṃḍīkaraṇaṃ yasya varṣācca vā kṛtam | pretatvamapi tasyāpi proktaṃ saṃvatsaraṃ dhuvam
Aunque el sapiṇḍīkaraṇa de alguien se realice antes—antes de que transcurra el año—, aun así para él se declara con certeza que el estado de preta dura un año completo.
Lomaharṣaṇa (Sūta) (deduced: Māheśvarakhaṇḍa narrative style)
Scene: A family performing sapiṇḍīkaraṇa and annual śrāddha; the departed shown as a subtle preta-form lingering for a year, receiving piṇḍa and water offerings; a calendar wheel marking twelve months.
Ritual performance has prescribed cosmic timing; certain transitions are said to mature only with time.
No tīrtha is mentioned; this is a śrāddha-related doctrinal statement.
Sapiṇḍīkaraṇa is mentioned along with a rule about timing relative to the first year after death.