Shloka 97
Śrāddha-vidhi for Pitṛs: Invitations, Purity, Offerings, and Conduct
दवपूर्वं प्रदद्याद् वै न कुर्यादप्रदक्षिणम् / प्राङ्मुखो निर्वपेत् पिण्डानुपवीती समाहितः
davapūrvaṃ pradadyād vai na kuryādapradakṣiṇam / prāṅmukho nirvapet piṇḍānupavītī samāhitaḥ
应先以神圣的达尔婆草（darbha）作供献，不可不守右旋（pradakṣiṇa，顺时针）之次第而行仪。面向东方，心神专注，按法佩戴圣线（yajñopavīta），依规安置供奉的皮恩达（piṇḍa，饭团）。
Sūta (narrating traditional dharma instructions as received from the sages/teachers within the Purāṇic transmission)
Primary Rasa: shanta
Secondary Rasa: vira
FAQs
This verse is primarily procedural (Śrāddha-vidhi), emphasizing disciplined, mindful action (samāhitaḥ) rather than directly defining Ātman; it implies that inner composure and right order in dharma-supporting rites are part of the purifying path that later supports higher knowledge.
The key yogic element is samādhāna—mental collectedness (samāhitaḥ) during ritual action. In the Kurma Purāṇa’s broader synthesis, such disciplined attention in karma (rite) becomes a foundation for later yogic steadiness and devotion-oriented practice.
It does not explicitly mention Śiva or Viṣṇu; however, as part of the Kurma Purāṇa’s dharma framework, correct ancestral rites and inner composure are presented as universally auspicious duties that undergird both Śaiva and Vaiṣṇava spiritual paths.