The Duties of Agnihotrin Vydsa said : - Verse 16
Kurma Purana (GRETIL / Internet Archive OCR) · 24 · Verse 16
kurma-puranavibhaga-2chapter-24
Sanskrit Original
पितामहेन विप्राणामादावभिहितः शुभः। धर्मो विमुक्तये साक्षाच्छ्रौतः स्मार्तो द्विधा पुनः।।
pitāmahena viprāṇāmādāvabhihitaḥ śubhaḥ| dharmo vimuktaye sākṣācchrautaḥ smārto dvidhā punaḥ||
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Both of them are beneficial. They are holy rites prescribed in the Vedas. SUtacdra (the conduct of good men) shall be the third source of religion^ when Sruti and Smrti are not available.