At the sacred summit of Gayā, the performance of śrāddha brings forth results of astonishing magnitude. By conducting this ritual there, one attains blessings so profound that even the ancestors are elevated to divinity—there can be no doubt about this. At Gayā, with only modest austerity, a person may acquire great merit, for the place itself magnifies the smallest act of devotion. Those who languish in hell are uplifted to heaven; those who dwell in heaven are granted liberation. When piṇḍas—offerings of food—are dedicated to the ancestors at Gayā, it is said that the entire lineage is saved. The feeding of a single brāhmaṇa at this holy site is as meritorious as feeding a crore. The one who performs these rites secures inexhaustible worlds and uplifts a hundred families. Alternatively, the merit of an Aśvamedha sacrifice or the release of a blue bull may also be sought, but the offering of piṇḍas at Gayā, especially in the name of the Lord, is supreme. Upon hearing these teachings, a merchant journeyed to Gayāśīrṣa and offered a piṇḍa to the Lord of the Dead. Through this act, all were liberated—even Viśāla—and the giver of the piṇḍa was blessed with sons. In the midst of these blessings, a question arose: "How shall I have sons and brāhmaṇas, O Viśālaka?" At Gayāśīrṣa, Viśāla himself became a giver of offerings and was granted a son. As the rituals continued, Viśāla asked those gathered, "Who are you all?" Among them, one pale figure spoke: "My son, my father was consumed by violence, a slayer of a brāhmaṇa, and foremost in evil deeds. He fell into the hell Avīci, but through liberation became a recipient of offerings." Viśāla, having fulfilled his duties and ruled his kingdom, ultimately ascended to heaven. Even those who have not undergone the cūḍā ceremony, or who were expelled from the womb, may be satisfied by what is given on earth, and, being content, attain the highest state. The offerings extend to one's mother, paternal grandmother, great-grandmother, aged maternal grandfather, supreme maternal grandmother, and others as well, ensuring that this inexhaustible stream of merit flows to all. Thus concludes, in the Śrī Garuḍa Mahāpurāṇa, the eighty-fourth chapter of the Pūrvakhaṇḍa’s Ācārakāṇḍa, named 'The Greatness of Gayā.' Now, having bathed at Pretaśilā and partaken of the nectar at Varuṇa’s seat, the rituals continue. For those who have died in the lineage, whose destination is unknown; for those departed in the paternal and maternal lines, and in the maternal grandfather’s line, whose fate is uncertain; for those toothless from birth, afflicted in the womb, or whose names and lineages are lost among the relatives—for their deliverance, oblations are offered. The rites encompass those who died by hanging, poison, weapons, fire, or at the claws of lions and tigers; those burned or unburned by fire; those who have gone to the hells of Raurava, Andhatamisra, and Kaalasutra; those who entered the dreadful Asipatra forest and Kumbhipaka; and those who dwell in the realms of torment among the departed. Even those who have entered the wombs of animals, birds, insects, and reptiles; who have been led to countless places of suffering by Yama’s decrees; who wander through thousands of births according to their actions; whether relatives or not, whether kin from another birth—whatever ancestors exist in the form of departed spirits—all are remembered and honored. For their sake, the offerings are made, seeking their liberation and satisfaction, so that, contented, they may attain the highest state.