Listen now to the sacred account of the proper offerings and the ancient rites that honor the ancestors and gods. Among all the trees, sarala, devadāru, śāla, and khadira are especially praised for their use as fuel sticks in sacrificial fires. Along with these, both domestic and thorny trees that are deemed fit for sacrifice, as well as those trees revered as offerings to the ancestors, are to be chosen as declared by tradition. When one makes an offering to the fire using sticks of the kalkala tree, hear of the fruit that arises from such an act: the ironwood, cherished as all-desired, bestows the fruit equivalent to that of a horse sacrifice. Likewise, offerings made from the woods of śleṣmātaka, naktamāla, kapittha, and śālmalī trees are held in high esteem. However, one must carefully avoid the nipa tree, vibhitaka, and all creepers, as well as those trees that serve as the dwelling places of birds or are otherwise declared unfit for sacrifice. As the mantras are recited, the word "svadha" is uttered at the conclusion when making offerings to the ancestors, while "svaha" is spoken for the gods during sacrificial rites. Sūta then recounts how the gods and the ancestors, along with other forebears, received the teachings of this Atharvanic rite from Bṛhaspati himself. In the performance of these rites, one must first honor the ancestors, and especially the gods; those who worship the ancestors before the gods do so with great diligence. Now, hear of the divine lineage: Dakṣa’s daughter, renowned throughout the world as Viśvā, was given in marriage to Dharma in accordance with righteous custom. Their sons, noble and of great soul, are known as the Viśvedevas. These Viśvedevas are celebrated across the three worlds, honored by all beings, and endowed with immense ascetic power. Once, on the beautiful peak of the Himalayas, a place attended by gods, gandharvas, and traversed by apsarases, the ancestors, with pure and delighted hearts, spoke to the Viśvedevas: “Choose a boon; we are pleased. What desire shall we fulfill for you?” Just then, Brahmā—the creator of the three worlds and lord of all beings—addressed the Viśvedevas, for he was greatly pleased by their penance, though he too felt the weight of their austerities. “What desire shall I grant you?” he asked. The Viśvedevas, thus addressed by Brahmā, spoke together to him, the sustainer of all worlds: “May we have a share in the śrāddha; this is the boon we desire.” Brahmā, honoring their request, replied, “So it shall be; the boon you desire will indeed come to pass.” The ancestors affirmed, “There is no doubt about this.” Brahmā decreed, “Whatever is performed here, you shall be associated with us; in the śrāddha dedicated to us, you will receive the first portion. This will occur among humans, as I truly declare. With garlands, fragrances, and food, you will receive the foremost offering. The giver will offer to you first, then to us; after our dismissal, the gods will be honored. In this way, protection and hospitality, as well as all prescribed rites for beings, gods, and ancestors, will be properly accomplished in the śrāddha ceremony.” Having granted this boon, Brahmā, together with the hosts of ancestors, established the order of these rites. In the Veda, five great sacrifices are prescribed for all men, and one should always perform these five great sacrifices. Know that those who give—upon departing from this world—go on to dwell in the abode of Brahman, fearless, free from pride, sorrow, pain, or fatigue, and surrounded by all that is desired. Even a Śūdra should perform these five sacrifices, though without mantras; for otherwise, anyone who partakes of food without performing them continually incurs a debt. Those who cook for themselves alone also partake of this debt. Therefore, the wise should always perform the five great sacrifices. There are some who, even while alive, do not desire offerings, despite the efforts of others. For them, one should first offer the bali with water, as well as a water-pot. The well-known bali offering should be placed at a higher or lower spot as appropriate; for cows with others’ horns, the bali should be subtly placed in front. A rice-ball should not be offered to the ancestors while they are still alive; instead, one should feed them with proper food and delicacies as prescribed. The procedure for this, as enjoined by the Veda, will be carefully explained. These ancestors, who are also the great-souled gods of the gods and even revered teachers, desire something after the offering of the rice-ball. The worship of Brāhmaṇas should always be performed in every way, for Bṛhaspati declared that this is the path to righteousness, wealth, and skill. First, one should offer the rice-ball, and then feed the Brāhmaṇas. The ancestors, who are great souls established in yoga, are nourished by Soma, having attained the state of yoga. Therefore, one who is devoted to these rites should, with purity, offer rice-balls to yogis; for such an offering is to the ancestors as if an oblation were offered directly. If among a thousand Brāhmaṇas there is a yogi seated in the foremost place, he, like a boat on water, carries the sacrificer and all the eaters across to the other shore. But where the unworthy are honored and the worthy are neglected, divine punishment, swift as youth, immediately befalls. If, abandoning proper tradition, one feeds an ignorant person and neglects the primary rite, the giver is destroyed. One who desires enjoyment should carefully offer the rice-ball into the fire; one who desires progeny should give the middle one for a son, as prescribed. He who seeks supreme brilliance should always give the best to cows, for wisdom, honor, fame, and glory are always given to cows. For long life, one should give to crows; for delicacy, one should give to chickens. Thus, the results of offering the rice-ball have been described. One should always stand facing the south, or a well-aligned southern direction, for the sky is the realm of the ancestors, and the south is indeed their direction.