कुर्यात्सर्वात्मनैतेषु श्रेयोऽमोघं तदायुष: ॥ २४ ॥
śreyo ’moghaṁ tad-āyuṣaḥ
te — therefore; ete — all these (descriptions of astronomical calculations); śreyasaḥ — of auspiciousness; kālāḥ — times; nṝṇām — for human beings; śreyaḥ — auspiciousness; vivardhanāḥ — increase; kuryāt — one should perform; sarva-ātmanā — by other activities (not only the śrāddha ceremony); eteṣu — in these (seasons); śreyaḥ — (causing) auspiciousness; amogham — and success; tat — of a human being; āyuṣaḥ — of the duration of life.
All of these seasonal times are considered extremely auspicious for humanity. At such times, one should perform all auspicious activities, for by such activities a human being attains success in his short duration of life.
When one comes to the human form of life through natural evolution, one must then take the responsibility for further progress. As stated in Bhagavad-gītā (9.25), yānti deva-vratā devān: one who worships the demigods can be promoted to their planets. Yānti mad-yājino ’pi mām: and if one practices devotional service to the Lord, he goes back home, back to Godhead. In the human form of life, therefore, one is meant to act auspiciously in order to return home, back to Godhead. Devotional service, however, does not depend on material conditions. Ahaituky apratihatā. Of course, for those who are engaged in fruitive activities on the material platform, the times and seasons mentioned above are extremely congenial.