सर्वेषामेव श्राद्धानां श्रेष्ठं सांवत्सरं स्मृतम् । अहन्यहनि यच्छ्राद्धं नित्यं तत्परिकीर्तितम्
sarveṣāmeva śrāddhānāṃ śreṣṭhaṃ sāṃvatsaraṃ smṛtam | ahanyahani yacchrāddhaṃ nityaṃ tatparikīrtitam
எல்லா ஸ்ராத்தங்களிலும் ‘ஸாம்வத்ஸர’ (ஆண்டு) ஸ்ராத்தமே சிறந்தது என ஸ்மரிக்கப்படுகிறது. மேலும் நாள்தோறும் செய்யப்படும் ஸ்ராத்தம் ‘நித்ய’ எனப் பிரகடனப்படுத்தப்படுகிறது.
Skanda (deduced from Prabhāsa-khaṇḍa Māhātmya instructional tone)
Tirtha: Prabhāsa-kṣetra
Type: kshetra
Listener: Devī (continued)
Scene: Two scenes juxtaposed: an elaborate annual śrāddha with brāhmaṇa-bhojana and piṇḍa offerings; and a humble daily tarpaṇa at dawn by the water’s edge—both under the gaze of Somnātha’s sacred precinct.
Consistent remembrance of ancestors culminates in the yearly rite; dharma values both steady daily offerings and the formal annual observance.
The verse occurs in the Prabhāsakṣetra Māhātmya, placing śrāddha-dharma within the sanctified landscape of Prabhāsa.
It ranks the annual śrāddha as foremost and defines ‘nitya śrāddha’ as that which is done every day.