Listen, O noble one, to the auspicious wisdom of the śrāddha rites, as spoken in ancient times. It is said that if, during the bright half of the month of Māgha, the fifteenth day aligns with the conjunction of the star Varuṇa, that moment is supremely auspicious for honoring one’s ancestors. Yet, such a rare and blessed time comes only to those of great merit. If, at that very moment, the star Dhaniṣṭhā is present, then the water and food offered to the ancestors by their descendants bring satisfaction to them for ten thousand years. And if, in addition, the early Bhādrapadā stars are present, the śrāddha performed at that time grants the ancestors supreme contentment, allowing them peaceful rest for an entire age. Those who, with reverence, bathe in holy rivers such as the Gaṅgā, Sarayū, Vipāśā, Sarasvatī, Naimiṣā, or Gomati before performing worship for their ancestors, remove the misfortunes of their lineage. The ancestors themselves sing with joy: "When, after a year, we again attain satisfaction at the end of the bright Māgha fortnight, with the pure waters of holy fords, through gifts made by sons and others—" The ritual’s power lies in a pure mind, honest wealth, an auspicious time, the prescribed rite, the proper vessel, and, above all, supreme devotion. With these, one may attain all that is desired. Now, listen to the verses sung by the ancestors themselves, for those who hear and follow them act according to destiny’s order. They declare: "Blessed is the wise one born in our lineage who, without deceit regarding wealth, offers rice-balls for us. He who, possessing jewels, garments, vehicles, all enjoyments, and wealth, gives gifts to Brāhmaṇas on our behalf, brings us great happiness. Even if, with whatever food he can gather, at this time he feeds excellent Brāhmaṇas with devotion and humility, that too is sufficient." If one cannot offer food, let him give wild greens according to his means, or even a small fee to worthy Brāhmaṇas. If even that is not possible, let him respectfully offer a few sesame seeds at his fingertips to a distinguished Brāhmaṇa. With seven or eight sesame seeds, or even just a handful of water, offered with devotion and humility, the ancestors are satisfied. Whatever is available—be it daily milk from cows, or anything else—if offered with devotion, brings contentment to the departed. If all else fails, let him go to the forest, find a sacred spot at the root of a tree, and recite aloud for the Sun and other guardians of the worlds: "I have no wealth, no riches, nor anything else suitable for śrāddha; bowing to my ancestors, may they be satisfied with my devotion—my arms outstretched on the path of the wind." Thus have the ancestors sung about the purpose of existence and non-existence. When performed in this way, even the simplest act becomes a true śrāddha for the twice-born. Markandeya then spoke, "This teaching was once told to me by the wise son of Brahma—Sanaka’s younger brother. Now, listen further to the rules regarding the Brahmins." A priest who knows the three Nachiketas fires, the three Madhu verses, the three Suparna hymns, is versed in the six limbs of learning, knows the Vedas, is learned, a yogi, and the foremost singer of the Jyotish Sama—such a one is fit to be appointed for the śrāddha. Others who may be chosen include a nephew, grandson, father-in-law, son-in-law, maternal uncle, a Brahmin devoted to austerity, one engaged in the five fires, a disciple, a relative, and one devoted to mother and father. However, some are unfit for this sacred rite: a betrayer of friends, one with deformed nails, a Brahmin with black teeth, one who defiles a maiden, one who neglects the sacred fire, or who sells Soma. Also unfit are the cursed, thieves, slanderers, village priests, those who teach or learn for hire, those who marry another’s former wife, neglect mother or father, support or are husbands of women of low caste, and temple priests. On the first day, the wise should invite the foremost Brahmins, but if none are invited, he should feed ascetics who come to the house. Brahmins who arrive, having washed their feet, should be seated on clean seats, and served with pure hands after proper purification. Pairs should be appointed for the ancestors without union, and likewise for the gods; or one for each god and one for each ancestor. The śrāddha for the maternal grandfather should be performed together with the Vaiśvadeva rite, or the Vaiśvadeva alone, as prescribed. Brahmins for the gods should be fed facing east, and those for the ancestors and grandfathers facing north. Some say the śrāddha should be performed separately for gods and ancestors; others, the great sages, say it may be done together with one cooking. For the seat, kuśa grass should be given and the honored guests properly received. The invocation of the gods should be performed with their permission. Arghya should be offered to the gods with barley-water, along with fragrant incense and lamps, as prescribed. For the ancestors, everything is to be prepared with apasavya. Then, having received permission and given darbha grass split in two, the invocation of the ancestors is performed with mantras, and arghya and other offerings are made with sesame-water and apasavya. If, at this time, a guest arrives desiring food—a Brahmin traveler—he should be honored, with the permission of the assembled Brahmins. Yogis, taking on various forms, wander this earth to benefit people, their true nature unknown. Therefore, at the time of śrāddha, a wise person should honor any guest who arrives. If such a guest is not worshipped, the fruit of the śrāddha is destroyed. Seasoned food, free from salt and alkaline substances, should be offered into the fire three times, with the permission of the Brahmins. The first oblation is to Agni, the carrier of offerings to the ancestors; the second to Soma, associated with the ancestors; the third to Vaivasvata. Whatever remains from the offerings should be placed in the vessels of the Brahmins. Finally, after giving well-cooked, desirable, and properly prepared food, one should gently and respectfully say, "Please enjoy as you wish." Thus, the rite is completed with devotion and care, ensuring the satisfaction of the ancestors and the fulfillment of duty.