Shloka 36
Śrāddha-Kāla-Nirṇaya: Proper Times, Nakṣatra Fruits, Tīrtha Merit, and Offerings for Ancestral Rites
एवमादिषु चान्येषु तीर्थेषु पुलिनेषु च / नदीनां चैव तीरेषु तुष्यन्ति पितरः सदा
evamādiṣu cānyeṣu tīrtheṣu pulineṣu ca / nadīnāṃ caiva tīreṣu tuṣyanti pitaraḥ sadā
同様に、ほかのティールタにおいても、川の砂洲や岸辺、そして諸河のほとりにて儀礼が行われるなら、ピトリ（祖霊）は常に満悦する。
Lord Kūrma (Viṣṇu) instructing on dharma related to tīrthas and pitṛ-kriyā
Primary Rasa: shanta
Secondary Rasa: karuna
FAQs
This verse is primarily ritual-dharmic rather than metaphysical: it emphasizes that sacred places (tīrthas), especially riverbanks, support acts of reverence and offering that uphold ancestral continuity—an outward discipline that complements inner spiritual pursuit taught elsewhere in the Purāṇa.
No direct yogic technique is taught in this line; instead it supports dharma as a preparatory discipline—performing pitṛ-tarpaṇa/śrāddha at tīrthas with purity, faith, and restraint—values that also stabilize the mind for later yogic instruction (including Pāśupata-oriented teachings in other sections).
It does not explicitly mention Śiva or Viṣṇu, but it reflects the Kurma Purāṇa’s integrative dharma-vision: sacred geography and righteous rites are honored as universally efficacious supports for spiritual life across Shaiva-Vaishnava practice.