युगादयः स्मृता ह्य् एता दत्तस्याक्षय्यकारिकाः तथा मन्वन्तरादौ च देयं श्राद्धं विजानता //
yugādayaḥ smṛtā hy etā dattasyākṣayyakārikāḥ tathā manvantarādau ca deyaṃ śrāddhaṃ vijānatā //
これらの時節—ユガに始まるもの—は、施与に不滅の果(アクシャヤ)を生じさせると伝えられる。さらにマヌヴァンタラの開始において、理解ある者はシュラーダ(śrāddha)の儀礼を修すべきである。
Indirectly, it points to cosmic time cycles (yugas and manvantaras) that frame creation and dissolution; the verse uses these transitions as especially potent times for accruing imperishable religious merit.
It advises the dharmic person—especially the householder responsible for rites—to give charity and perform śrāddha at auspicious cosmic junctures; a king, as guardian of dharma, is also expected to uphold and model such time-based ritual observances.
Ritually, it emphasizes kāla-niyama (the rule of proper timing): gifts and śrāddha performed at yuga-related sacred periods and at a Manvantara’s beginning are said to yield akṣaya (undiminishing) merit.