कन्याकुम्भवृषस्थे ऽर्के कृष्णपक्षेषु सर्वदा यत्र यत्र प्रदातव्यं सपिण्डीकरणात् परम् तत्रानेन विधानेन देयम् अग्निमता सदा //
kanyākumbhavṛṣasthe 'rke kṛṣṇapakṣeṣu sarvadā yatra yatra pradātavyaṃ sapiṇḍīkaraṇāt param tatrānena vidhānena deyam agnimatā sadā //
जब सूर्य कन्या, कुम्भ या वृष राशि में हो और सदा कृष्णपक्ष में, सपिण्डीकरण के बाद जहाँ-जहाँ जो भी दान/अर्पण देना हो, वह अग्नि-धारण करने वाले द्वारा इसी विधान के अनुसार नित्य दिया जाए।
It does not address pralaya; it focuses on dharma—specifically the calendrical timing and correct procedure for ancestor offerings after sapiṇḍīkaraṇa.
It primarily guides the householder (gṛhastha), especially one who maintains the sacred fires, to perform post-sapiṇḍīkaraṇa śrāddha/offerings in the proper season (Sun in specified signs) and in the kṛṣṇa-pakṣa, emphasizing disciplined ritual duty.
Ritual significance: it prescribes auspicious/required timing (solar sign + dark fortnight) and insists the offering be made by an agnimān (one maintaining sacred fire) according to an established vidhi (procedure).