Śrīmad-Bhāgavatam · Text 7.14.26
Who is speaking and story frame
संस्कारकालो जायाया अपत्यस्यात्मनस्तथा ।
प्रेतसंस्था मृताहश्च कर्मण्यभ्युदये नृप ॥ २६ ॥
saṁskāra-kālo jāyāyā
apatyasyātmanas tathā
preta-saṁsthā mṛtāhaś ca
karmaṇy abhyudaye nṛpa
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.
Read Śrīla Prabhupāda's purport on Vedabase.io