अर्वाक्सपिंडीकरणं यस्य वर्षाच्च वा कृतम् । प्रेतत्वमपि तस्यापि प्रोक्तं संवत्सरं धुवम्
arvāksapiṃḍīkaraṇaṃ yasya varṣācca vā kṛtam | pretatvamapi tasyāpi proktaṃ saṃvatsaraṃ dhuvam
ज्याचे सपींडीकरण वर्ष पूर्ण होण्यापूर्वी केले गेले असेल, त्याच्याही बाबतीत प्रेतत्व निश्चितपणे एक वर्ष टिकते असे सांगितले आहे.
Lomaharṣaṇa (Sūta) (deduced: Māheśvarakhaṇḍa narrative style)
Scene: A family performing sapiṇḍīkaraṇa and annual śrāddha; the departed shown as a subtle preta-form lingering for a year, receiving piṇḍa and water offerings; a calendar wheel marking twelve months.
Ritual performance has prescribed cosmic timing; certain transitions are said to mature only with time.
No tīrtha is mentioned; this is a śrāddha-related doctrinal statement.
Sapiṇḍīkaraṇa is mentioned along with a rule about timing relative to the first year after death.