अर्वाक्सपिंडीकरणं यस्य वर्षाच्च वा कृतम् । प्रेतत्वमपि तस्यापि प्रोक्तं संवत्सरं धुवम्
arvāksapiṃḍīkaraṇaṃ yasya varṣācca vā kṛtam | pretatvamapi tasyāpi proktaṃ saṃvatsaraṃ dhuvam
Ainda que o sapiṇḍīkaraṇa de alguém seja realizado antes—antes de se completar o ano—, mesmo assim declara-se com certeza que o estado de preta dura um ano inteiro.
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.