प्रेतसंस्था मृताहश्च कर्मण्यभ्युदये नृप ॥ २६ ॥
preta-saṁsthā mṛtāhaś ca
karmaṇy abhyudaye nṛpa
saṁskāra-kālaḥ — at the proper time indicated for Vedic reformatory performances; jāyāyāḥ — for the wife; apatyasya — for the children; ātmanaḥ — and one’s own self; tathā — as well as; preta-saṁsthā — funeral ceremonies; mṛta-ahaḥ — annual death ceremonies; ca — and; karmaṇi — of fruitive activity; abhyudaye — for furtherance; nṛpa — O King.
O King Yudhiṣṭhira, at the time prescribed for reformatory ritualistic ceremonies for one’s self, one’s wife or one’s children, or during funeral ceremonies and annual death ceremonies, one must perform the auspicious ceremonies mentioned above in order to flourish in fruitive activities.
The Vedas recommend many ritualistic ceremonies to be performed with one’s wife, on the birthdays of one’s children, or during funeral ceremonies, and there are also personal reformatory methods like initiation. These must be observed according to time and circumstances and the directions of the śāstra. Bhagavad-gītā strongly recommends, jñātvā śāstra-vidhānoktam: everything must be performed as indicated in the śāstras. For Kali-yuga, the śāstras enjoin that saṅkīrtana-yajña be performed always: kīrtanīyaḥ sadā hariḥ. All the ritualistic ceremonies recommended in the śāstras must be preceded and followed by saṅkīrtana. This is the recommendation of Śrīla Jīva Gosvāmī.