अमावास्या तपस्यस्य पौषस्यैकादशी तथा । तथाऽषाढस्य दशमी माघमासस्य सप्तमी
amāvāsyā tapasyasya pauṣasyaikādaśī tathā | tathā'ṣāḍhasya daśamī māghamāsasya saptamī
Amāvasyā pada bulan Tapasya (Phālguna), ekādaśī pada Pauṣa, daśamī pada Āṣāḍha, dan saptamī pada bulan Māgha—semuanya pun dipuji untuk upacara śrāddha bagi para leluhur.
Skanda (deduced)
Type: kshetra
Listener: nṛpa (king)
Scene: Night of amāvāsyā: a dimly lit courtyard with oil lamps; a devotee performs tarpaṇa with darbha and sesame while the moonless sky emphasizes solemnity.
Sacred time (tithi and month) is a vehicle of merit when used for Pitṛ-sevā through śrāddha and tarpaṇa.
The passage belongs to a tīrtha-māhātmya setting but, in this verse, the glorification centers on calendrical sanctity rather than a named geography.
Performing Pitṛ-related rites particularly on Amāvāsyā and other specified tithis across the ritual year.