Kurma Purana — Uttara Bhaga, Shloka 45
Śrāddha-Kāla-Nirṇaya: Proper Times, Nakṣatra Fruits, Tīrtha Merit, and Offerings for Ancestral Rites
क्रीत्वा लब्ध्वा स्वयं वाथ मृतानाहृत्य वा द्विजः / दद्याच्छ्राद्धे प्रयत्नेन तदस्याक्षयमुच्यते
krītvā labdhvā svayaṃ vātha mṛtānāhṛtya vā dvijaḥ / dadyācchrāddhe prayatnena tadasyākṣayamucyate
或以购买得之，或以受赠得之，或以自力求得之，乃至拾取亡者遗留之物——若二生者（dvija）于施罗陀（Śrāddha）仪中殷勤奉献，则此供施之功德被说为不竭。
Sūta (narrator) conveying the Kurma Purana’s Śrāddha injunctions as taught in the Purāṇic dialogue
Primary Rasa: shanta
Secondary Rasa: vira
FAQs
It does not directly define Ātman; it emphasizes dharma in the form of Pitṛ-yajña—right intention and careful offering in Śrāddha are taught as producing enduring (akṣaya) spiritual merit.
No formal yoga technique is described; the “prayatna” (disciplined care) points to inner attentiveness and purity of resolve, aligning ritual action with a sāttvika mind—an ethical foundation supportive of later yogic instruction in the Purāṇa.
This verse is primarily dharma-ritual instruction and does not explicitly address Śiva–Viṣṇu unity; it fits the Purāṇa’s broader synthesis by treating righteous duty (Śrāddha) as a shared, non-sectarian means to lasting spiritual benefit.