Hear now the sacred narrative as revealed in the Padma Purāṇa, concerning the rites for the ancestors and the journey of Kauśika’s sons. Those who lie upon a bed woven from wealth and used by a couple, it is said, are destined for hell; even those who touch such a bed unknowingly share this fate. After consuming food at a newly performed śrāddha, one must observe the Chandrayana vow to atone. Out of devotion to the ancestors, it is always the sons’ duty to perform the proper rites. They should also enact the release of a bull and offer an auspicious tawny cow, along with a water-pot filled with food, eatables, and fruits, for a year—preceded by water mixed with sesame seeds. When the year is complete, the sapiṇḍīkaraṇa rite must be performed. After this, the departed soul partakes in the parvaṇa śrāddha. In the rites for prosperity that follow, the householder performs the sapiṇḍīkaraṇa śrāddha, beginning with worship of the gods. There, the ancestors are invoked, and the departed is separately designated. Four vessels are prepared, each with fragrance, water, and sesame seeds. For the arghya, the vessel for the departed is poured into those for the ancestors. Then, four rice-balls are offered to the ancestors, resolving in the mind their proper distribution. Saying, “These are equal,” the food is divided into three parts with two, and arghya is first offered. The fourth, having attained the status of ancestor among the Agniṣvāttas and others, achieves the highest immortality. After sapiṇḍīkaraṇa, nothing is given separately to him; the rice-ball is offered only among the ancestors with whom he is now joined. From that time onward, at solstices, eclipses, and other sacred occasions, the tripiṇḍa śrāddha is performed, and on the day of death, the ekoddiṣṭa rite. Whoever neglects the ekoddiṣṭa rite and performs other rituals on the day of death is considered by fate a slayer of ancestors and a destroyer of brothers. One who performs the parvaṇa śrāddha on the day of death descends to a lower state; yet if he does so in conjunction with the path to heaven, he attains release from the state of a departed spirit. At that time, one knowledgeable in the proper rites should perform the āmaśrāddha, and then the regular śrāddha, making fire offerings and offering rice-balls as prescribed. When, within three months, sapiṇḍīkaraṇa is performed with three, then, at the proper time, the departed is released from bondage. Even after release, he attains a share of the residue due to the sweeping with kuśa grass; from the fourth onward, three share the residue, and the rest partake of the rice-balls. Among them, the seventh is the giver of rice-balls; thus, the sapiṇḍas are seven ancestors. Bhīṣma then asked: “How should offerings to the gods and ancestors be given by people here? Who receives them in the world of the ancestors? If a twice-born eats them on earth, or if they are offered into the fire, what happens? How do the departed, possessing both auspicious and inauspicious natures, partake of that food?” Pulastya replied: “The ancestors are in the form of Vasus, grandfathers are Rudras, and great-grandfathers are Ādityas—so declares the Vedic tradition. The name and lineage of the ancestors are the means by which offerings reach them. The true nature of śrāddha is understood through mantra and devotion; among them, the Agniṣvāttas and others are established as presiding deities. At that time, the names, lineages, and places of those who have arisen become manifest; this honor, when properly performed, satisfies all living beings. If the father, mother, or teacher is divine by virtue of their deeds, their food, having become immortal, follows them even in a divine state. In the state of a demon, it becomes enjoyment; in the state of an animal, it becomes grass; the śrāddha food, in the form of wind, attends even those who have not returned. In the state of a Yakṣa, it becomes drink; in the state of a Rākṣasa, it becomes meat; in the state of a Dānava, it is also drink; in the state of a departed spirit, it is blood and water. In human form, it becomes various enjoyments such as food and drink; for women, it becomes the power of pleasure and beauty; for others, it becomes the power to eat. It is the power of giving, wealth, form, and health; this is said to be the flower of śrāddha, and its fruit is union with Brahman. Long life, sons, wealth, knowledge, heaven, liberation, happiness, and sovereignty are granted by the satisfied hosts of ancestors, O king. It is also heard that, in ancient times, the sons of Kauśika attained liberation; through five generations of connection, they reached the supreme state of Brahman. Bhīṣma asked: “How did the descendants of Kauśika attain supreme yoga? And how, through five births, is the exhaustion of karma accomplished?” Pulastya replied: “There was a great sage named Kauśika, righteous in heart, residing in Kurukṣetra. Listen to me as I recount the names and deeds of his sons: Svasṛpa, Krodhana, Hiṃsra, Piśuna, and Kavi; also Vāgduṣṭa and Pitṛvartin—these became disciples of Garga. When their father passed away, a severe famine befell them, and a great drought arose, terrifying all people. On Garga’s instruction, the ascetics guarded a milking cow in the forest. But, tormented by hunger, they said, ‘Let us eat this cow.’ As they contemplated this sinful act, the youngest brother spoke: ‘If she must be killed, let it be done in the form of a śrāddha offering. If she is offered in a śrāddha, our sin will surely be destroyed.’ Thus permitted by his younger brothers, Pitṛvartin proceeded. With focused mind, he performed the śrāddha, then partook of her; two brothers were assigned to the divine share, and three to the ancestral, in order. Then, appointing one as the guest, the śrāddha-giver himself performed the rite with mantras, remembering his ancestors with devotion. Afterwards, they went without hesitation and reported to their teacher: ‘The cow has been killed by a tiger; let this calf be accepted.’” Thus concludes the tale, revealing the power of śrāddha, the duties toward ancestors, and the path to liberation through devotion and proper rites.