Adhyaya 31 — Naimittika and Related Śrāddha Rites: Sapiṇḍīkaraṇa, Eligibility, Timing, and Procedure
तस्य कालानहं वक्ष्ये नित्यनैमित्तिकात्मकान् ।
विधिना येन च नरैः क्रियते तन्निबोध मे ॥
tasya kālān ahaṃ vakṣye nitya-naimittikātmākān /
vidhinā yena ca naraiḥ kriyate tan nibodha me
ខ្ញុំនឹងប្រកាសពេលវេលាដ៏ត្រឹមត្រូវរបស់វា ទាំងប្រភេទប្រចាំថ្ងៃ (nitya) និងប្រភេទពេលកើតហេតុ (naimittika) ហើយនឹងពន្យល់វិធីសាស្ត្រដែលមនុស្សអនុវត្ត; ចូរយល់ពីខ្ញុំ។
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Dharma is not only intention but also discernment of context: some duties are regular (nitya), others arise from specific triggers (naimittika). The verse frames śrāddha as a disciplined practice integrated with time, event, and rule.
This is āhnika/ācāra (ritual conduct) material, supplementary to pancalakṣaṇa; it reflects Purāṇic pedagogy that combines cosmology with lived dharma.
‘Time’ (kāla) is treated as a sacred organizer of merit: aligning acts with auspicious or mandated temporal nodes mirrors harmonizing the microcosm (householder life) with the macrocosm (cosmic order).