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 //
太陽が乙女宮・宝瓶宮・牡牛宮に在り、かつ常に暗半月(クリシュナ・パクシャ)の間には、サピṇḍīカラナ(亡者を祖霊の系譜に合一させる儀礼)の後に施すべきいかなる供物も、この定められた作法に従って、聖火を守持する者が常に奉献すべきである。
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).