After the initial rites are performed, one should offer incense and a lamp to the departed, reciting the proper mantras. With reverence, the name and lineage of the deceased are spoken aloud, honoring their memory. Then, a mantra is chanted: “Having left this world, you have gone to the highest state.” Another mantra is recited as fragrant offerings are made: “All fragrance, all flowers, incense, and likewise the lamp—” These gifts, along with garments and ornaments, are then respectfully given to a Brahmin. In this manner, everything offered—fragrances, flowers, lamps, garments, ornaments—becomes enjoyment for the departed soul. For Shudras, the same respectful offerings are made, though without the chanting of mantras. When all these acts are complete, the Brahmin is to be fed with cooked food. It is essential that the first portion of this food is offered to the departed; no one else may touch it beforehand. In this sacred act of offering, the status of divinity and Brahminhood is conferred, and the offering must be made at the ancestral place with the appropriate rites and mantras. After these offerings, the hands are cleansed again, and the prescribed purification is performed. From the food that the Brahmin eats, a share should always be set aside for the departed, ensuring that the one for whom the rite is performed receives their due. Anyone who obstructs these offerings incurs the grave sin equivalent to slaying a teacher. Such an act destroys righteousness and leaves the departed unsatisfied. If, instead, the food meant for the departed is given among relatives and kin, the giver stands as if false, and, though present, does not bring satisfaction to the departed. But if the Brahmin is truly satisfied with the food, O Mādhavi, and the departed has been honored, the leavings of the meal should not be discarded. Instead, for a proper and blameless reason, these leavings should be given appropriately. Once purity is restored and the rites have been properly performed, water for peace is offered with mantras. Standing with devotion, praise is then made: “Salutations, salutations to the earth, mother of the world, to the great mountain-bearing one.” Through this act of nivāpa—the offering to the ancestors—performed by the devotee, the ritual continues. The devotee, going to the earth on bended knees, bows to the best of Brahmins. At this time, a bed is offered, as well as ointment and a bracelet, honoring the goddess. After resting for a moment, the devotee proceeds to the place of the nivāpa offering. There, using a vessel made of udumbara wood, water mixed with black sesame seeds is prepared. This water, purified by mantra, is said to destroy all sins. When these rites are complete and the departed soul is thus respectfully dismissed, charity should be given to a twice-born Brahmin. Then, the devotee should go to the Brahmins—even to his own home—and also offer food to ants and other creatures, ensuring that the share for the departed is distributed fully. When all have eaten—the Brahmins, the poor, and the helpless—every bit of food thus given, O beautiful one, becomes inexhaustible for the giver. Purity is maintained everywhere among the four orders by means such as the ritual rim and similar implements. One should make a firm resolve for righteousness, especially in the rites for the departed. All these procedures have been explained in detail, both directly and to Narada. From that time onward, the ancestral sacrifice has continued among people. There should be no doubt about attaining the worlds of Shiva, Brahma, or Vishnu through these acts. Charity should be given in the third, seventh, and ninth months as well, to complete the sacred duty.