परभागस्तु देवानां दिवा युक्तः प्रशस्यते । उदयव्यापिनी ग्राह्या मध्याह्ने यदि सा तिथिः २७ ।
The portion for the deities is considered auspicious when it aligns with the daytime. The midday (madhyāhne) is the most appropriate time to receive the benefit of that particular tithi (lunar day).