In the sacred tradition, when honoring a departed father, a single sacred thread is prescribed, along with one offering of water (arghya) and one ball of food. The ritual begins with the words, “Let him approach,” after which water mixed with sesame seeds is respectfully given to the departed. The remnants of these offerings are then scattered, accompanied by the prayer, “May it be pleasing at the departure.” Following this, as laid down in the scriptures, the knower of the Veda performs the remaining rites for the father, just as before. These ceremonies continue in this manner for a full month. Then, on the second day after the period of impurity ends, a new bed is provided for the departed. On this day, a golden figure shaped like a man is adorned with fruits and garments and worshipped. A Brahmin couple is honored with various ornaments, and, in accordance with tradition, a bull is released and an auspicious tawny cow is given in charity. Additionally, a water pot filled with food and edibles is donated. For a whole year, O best of men, one should offer water with sesame seeds to the departed. At the completion of the year, the important rite of sapiṇḍīkaraṇa is performed. Once this rite is complete, the departed is welcomed among those who receive the fortnightly offerings and becomes eligible for the rites of increase, thus being regarded as a proper householder. At the sapiṇḍīkaraṇa śrāddha, the deities are first invoked and assigned their places. The ancestors are seated, and the recently departed is designated separately. Four vessels are prepared, each containing sandal, water, and sesame seeds. For the arghya, the vessel for the departed is poured into those of the ancestors, signifying their union. The giver of the offerings, having made a solemn resolve, prepares four balls of food, declaring, “Those who are equal.” Of the last two balls, the final one is divided into three parts. Thereafter, no further rites are needed for the fourth; having attained the status of an ancestor, the departed becomes completely satisfied. He then attains the middle status among the Agniṣvāttas and other ancestral hosts, reaching the highest immortality. Once sapiṇḍīkaraṇa is performed, nothing further needs to be given specifically to him. From then on, offerings are made only to the ancestors in whom he is now established. At eclipses and other festivals, the transfer of offerings continues in this way. On the anniversary of the death, one should perform the śrāddha with three balls of food for one who has died, abandoning the earlier single-offering rite. If someone performs the fortnightly rite on the day of death, disregarding this rule, he is deemed an ancestor-killer, a destroyer of mother and brother, and descends ever lower. When the departed are mingled without proper rites, confusion arises; thus, the single-offering rite should be performed each year. Whoever, without envy, gives a water pot with food for the departed for a year gains the merit of an Aśvamedha sacrifice. When one who knows the rites performs the preliminary śrāddha, he should make the fire offering and offer the balls of food accordingly. When, in the sapiṇḍīkaraṇa, the father is fully joined with the three ancestral groups, he is released from bondage in due time. Even when released, he receives a share of the residue offerings, purified with kuśa grass. From the fourth ancestor onward, those who share the balls of food are called residue-sharers, and the seventh in the line is the one who gives the balls—thus, the relationship extends up to seven generations. A question arises: How do these offerings of cooked food and oblations, given by people here, reach the ancestors in their world? Who is the means for this transfer? If a twice-born mortal eats, or if food is offered into the fire, how is it that what is given to the departed—whether auspicious or inauspicious—is enjoyed by them? The Vedic revelation teaches that the Vasus are called the ancestors, the Rudras are the grandfathers, the great-grandfathers likewise, and the Adityas. The name and lineage of the ancestors are the means for the cooked and fire offerings to reach them. The mantras of the śrāddha, when recited with utmost faith and devotion, carry these offerings. The Agniṣvāttas and other ancestral hosts preside as lords over these offerings. Even ancestors who have been reborn in other existences are reached through their name, lineage, time, and place. These hosts, assuming various forms for that meal, are satisfied. If the father has become a god due to virtuous deeds, the food becomes immortal nectar and follows him even in divinity. If he has become a demon, it becomes enjoyment; in animal form, it becomes grass. If the departed is in the form of a serpent, the śrāddha food reaches him as wind; as a Yakṣa, it becomes drink; as a Rākṣasa, it becomes meat. In the state of a Dānava, it becomes illusion; as a ghost, it becomes blood and water. In human form, it transforms into various foods and drinks, each with its own taste and pleasure. Pleasure itself is the power of enjoyment, women are beloved, food is the capacity to eat, generosity is the power to give wealth, and beauty and health are also gifts. Faith is said to be the flower, and union with Brahman is the fruit—bestowing long life, sons, wealth, knowledge, heaven, liberation, and happiness. When satisfied, the hosts of ancestors grant kingship to men. In ancient times, it is said, the sons of Kauśika attained liberation and reached the supreme abode of Viṣṇu through fivefold birth connections. How did the descendants of Kauśika attain this highest yoga? And how, through fivefold birth connections, does the exhaustion of karma occur? There was a great sage named Kauśika, righteous and pure, who lived in Kurukṣetra. He had seven sons: Śvasṛpa, Krodhana, Hiṃsra, Piśuna, Kavi, Vāgduṣṭa, and Pitṛvartin. These sons became disciples of the sage Garga. When their father passed away, a terrible famine struck, bringing great drought and fear to all the worlds. On Garga’s instruction, the ascetic brothers guarded a milch cow in the forest. Tormented by hunger, they thought, “Let us eat this tawny cow.” As they considered this sinful act, the youngest brother spoke up: “If she must be killed, let it be done as a śrāddha offering.” When the cow was to be appointed for the śrāddha, she refused, saying, “I will not do it, for it is sinful.” But, with the permission of those devoted to their father, she finally consented. With a focused mind, the youngest brother performed the śrāddha. After offering it to her again, he appointed two brothers as divine guests, and in succession, all three as offerings for their father. Thus, by the power of faith, devotion, and proper observance of the ancestral rites, the sons of Kauśika attained the supreme goal, their karma exhausted, and reached the highest state.