Listen, as the sacred teachings unfold regarding the proper conduct of the śrāddha rite and the honoring of ancestors. It is said that if a man, after giving and eating at a śrāddha, engages in sexual union, his ancestors reside within his semen for that month—there can be no doubt about this. Therefore, it is urged that one should give to a guest, feed a celibate student, and offer to those devoted to meditation, to the compassionate and righteous. At a śrāddha, one may feed ascetics or the Vālakhilyas; the forest-dweller, if present, is content with mere honor. Feeding a householder invokes worship of the Viśvedevas, while the forest-dweller satisfies the sages, and the Vālakhilyas please Indra. In honoring ascetics, Brahma himself is worshipped. The five āśramas purify, but those outside the āśramas, bearing false marks, are not worthy. The four āśramas are to be honored at śrāddhas and divine rites; those outside these should not be allowed to perform śrāddha. If someone, though hungry, remains outside the āśramas, or is an undisciplined or false renouncer, both defile the ancestral line. One must avoid those shaven-headed in vain, those with matted hair, those who wear rags, the cruel, those of deviant conduct, and those who eat indiscriminately. In offerings to gods and ancestors, singers, dancers, actors, those excluded from the Vedas, and those who recite divine stories are to be avoided. Even if they are twice-born, such individuals must always be excluded from the śrāddha rite. Whoever engages in these practices forfeits their caste status, and all who eat with a Śūdra defile the ritual line. For a brāhmaṇa, proper occupation excludes killing, restraining by force, agriculture, trade, cattle-keeping, serving a non-brāhmaṇa, or secret work. Brāhmaṇas established in knowledge and meditation, but false in resolve or of bad conduct, are considered fallen twice-born. Those who know false doctrines, who are hypocrites or deceivers, who associate with minor or major sins, must be avoided. Those who assign Vedic recitation for hire, seek gain from greed or delusion, or sell the Veda, are to be excluded from the śrāddha. There is no hiring out of the Vedas; whoever does so commits sin. The one who enjoys the fruit of the Veda loses its reward, and the giver loses the merit of his gift. He who teaches or learns for hire is unfit for the śrāddha, for they make a trade of sacred rites. Both buyer and seller, when acting for livelihood, are condemned; this is the occupation of a Vaiśya, but for a brāhmaṇa it is sinful. Those who know the Vedas declare that whoever lives off the Vedas is likewise condemned. Whoever approaches another’s wife without reason, or performs a sacrifice without purpose, is unfit for the śrāddha, as is the twice-born who is an atheist. He who cooks food for himself alone, not for gods or guests, is unfit for the śrāddha, as are the fallen and the brahma-rākṣasa. Those whose wives go out at night, those who delight in other men’s wives, and those devoted to wealth and desire should not be fed at śrāddha rites. Those who act against the duties of their varṇa or āśrama, the thief, and the professional sacrificer are all defilers of the ritual line at śrāddha. A person who eats like a pig, a twice-born who eats from his hand, or who eats with his left hand—such food is not accepted by the ancestors. Śrāddha leftovers should not be given to a woman, a Śūdra, or the uninitiated; if given out of haste or delusion, it never reaches the ancestors. Therefore, leftovers from śrāddha food should not be given, except for curds and ghee, and only to a disciple or son. Food and edibles not defiled by leftovers should especially be given; satisfaction is also gained from flowers, roots, and fruits, but chiefly from food. For as long as the food remains pure and warm, the ancestors partake of it, and as long as those disciplined in speech eat. Giving, receiving, oblation, eating, and offering should all be performed with the thumb, so that it is not as it would be for the asuras. These acts should especially be performed with the fingers joined together; likewise, sipping water should be done in the same manner. One should avoid those with shaven heads, matted hair, or ochre robes even at the time of śrāddha; with effort, the śrāddha should be given to those with a topknot or the triple staff. Those steadfast in vows, possessing knowledge and meditation, devoted to the gods and great souls, purify even by their sight. The entire three worlds are pervaded by the lords of yoga, who see all that exists. Those great souls who have mastered the manifest and unmanifest, and what is supreme in all, see both the existent and the non-existent. All knowledges and liberations are seen by these great souls; therefore, one who is always attached to them attains the highest good. He who knows the Ṛg Veda knows the Vedas; he who knows the Yajur Veda knows the sacrifice; he who knows the Sāma Veda knows Brahman; he who knows the mind knows all. Then Bṛhaspati spoke: “Now I shall explain the gifts and their fruits, which are the means of deliverance for all beings and the path to heaven, bringing happiness. In this world, whatever is most excellent and heavenly, and whatever is dear to oneself, all this should be given to the ancestors, for they alone seek what is inexhaustible. He who gives food attains a divine aerial chariot made of gold, shining like the sun, filled with celestial nymphs. He who gives garments, even if used, at the śrāddha rite, obtains long life, abundant wealth, beauty, and a son.” Thus, the sacred path of honoring ancestors is revealed, guiding one toward purity, happiness, and the highest good.