In the sacred observance of the Śrāddha rite, it is prescribed that each participant, including the revered divine maternal ancestors, is to be offered a seat of their own. Care must be taken not to indulge in excess, for there are five things that can lead to overabundance; thus, one should avoid making excessive arrangements. The person conducting the rite should be endowed with learning, virtuous conduct, and free from any inauspicious marks. In the shrine dedicated to the deity, he must first make an offering to the deity before proceeding with the rest of the ceremony. Even if only a single learned Brahmin is present, he should be respectfully fed. Furthermore, anyone among those seated at the Śrāddha who desires food should also be fed. It is essential that, with dedicated effort, the Brahmins honor all guests present at the Śrāddha. If any among them are not properly honored, both they and the giver are said to be reborn as crows—there is no doubt of this. Cocks, pigs, and dogs must be kept far away from the Śrāddha ceremony. Those dressed in blue or ochre garments, as well as heretics, should be avoided. The entire ritual must be performed, beginning with the Vaiśvadeva rite. The host should offer fragrant waters, head coverings, incense, and ointments to the participants. Facing north as prescribed, and reciting the sacred verse "Viśve devāḥ," he should sprinkle water while chanting the "Śaṃ no devyā" verse, and similarly offer barley grains. Perfumes, garlands, incense, and similar offerings should be presented according to his means. Next, the invocation is performed with the "Uśantastv" verse, as befits a learned man. Again, water is sprinkled into the vessel with the "Śaṃ no devyā" verse, along with sesame seeds. For the ancestors, a vessel is placed, inverted, according to the proper rite. When permitted with the word "Do," one who wears the sacred thread should offer the oblations. The ancestral rite is performed with the thread placed over the right shoulder, while the Vaiśvadeva is conducted as in the homa ritual. In service to the ancestors, the other offerings are similarly poured out. Then, oblations are offered to Agni, the divine carrier of offerings, with the word "svadhā." This may take place either in the presence of Mahadeva or in a cowshed, with a focused mind. The ground is prepared with sand and smeared with cow dung, and three lines are drawn in the center using a single blade of darbha grass. With full concentration, three rice balls (pindas) are offered from the remains of the oblation. The host should bow to the food and to the ancestors, as prescribed by mantra. He should attentively smell the pindas once they are properly placed. Various kinds of meat, cakes, krisara, and milk-rice should be offered, as well as other foods and drinks according to desire. Different grains, sesame seeds, and types of sugar may also be presented, except for fruits, roots, and certain beverages. Care should be taken not to touch the food with the foot, nor should it be shaken. It is said that Yatudhanas—malevolent beings—steal food that is prepared while talking. In these forms, the ancestors themselves come to the ceremony, hungry for sustenance. The offerings should not be made in iron vessels, nor with a lack of faith. What is given with sincerity becomes inexhaustible, especially if given with a sword. However, he who eats the sacrificial food, as well as the officiating priest, will fall into a terrible hell. Likewise, those who beg for the food, those who cause it to be given, and those who give it improperly all go to dreadful hells. Finally, the ancestors partake of the offerings only as long as the qualities of the oblation are not spoken aloud. Thus, with reverence and precision, the Śrāddha is to be performed, honoring the ancestors and upholding the sacred tradition.