सर्वेषामेव श्राद्धानां श्रेष्ठं सांवत्सरं स्मृतम् । अहन्यहनि यच्छ्राद्धं नित्यं तत्परिकीर्तितम्
sarveṣāmeva śrāddhānāṃ śreṣṭhaṃ sāṃvatsaraṃ smṛtam | ahanyahani yacchrāddhaṃ nityaṃ tatparikīrtitam
అన్ని శ్రాద్ధములలో ‘సాంవత్సర’ (వార్షిక) శ్రాద్ధమే శ్రేష్ఠమని స్మృతం. మరియు ప్రతిదినం చేయబడే శ్రాద్ధం ‘నిత్య’ అని ప్రకటించబడింది.
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.