In the sacred tradition, it is taught that one should be mindful of whom they honor during the śrāddha rites. Those with shaven heads, matted hair, or clad in ochre robes are to be avoided, even at such auspicious times; instead, with sincere effort, śrāddha offerings should be made to those who bear a topknot or carry the triple staff, symbols of the proper spiritual lineage. Among these, the truly steadfast—those who are unwavering in their vows, possessed of knowledge, meditative, and devoted to the gods—are considered great souls. Their very presence purifies, and even a glimpse of them brings sanctity. The lords of yoga, who pervade the three worlds without interruption, possess vision that encompasses all that exists. These great souls, who have mastered both the manifest and unmanifest and what is supreme in all, perceive both what is and what is not. All forms of knowledge and liberation are seen by them, and thus, one who remains attached to such souls attains the highest good. The wisdom of the Vedas is also revered: he who knows the Ṛg Veda knows all the Vedas; he who knows the Yajur Veda understands sacrifice; he who knows the Sāma Veda knows Brahman; and he who knows the mind knows all. Bṛhaspati then declares, “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, heavenly, and dear to oneself should be offered to the ancestors, for they alone seek what is inexhaustible. The act of giving is celebrated: he who gives food attains a divine aerial chariot made of gold, radiant like the sun and filled with celestial nymphs. Giving garments, even used ones, at the śrāddha rite brings long life, abundant wealth, beauty, and the blessing of a son. Offering a sacred thread or drinks to all Brahmins, with an understanding of righteousness, yields the fruit of giving Brahman itself. A water-pot made of metal, given to Brahmins at śrāddha, attracts a cow that yields honey and milk. If the water-pot is pierced with a wheel, the donor receives a divine cow that gives milk and fulfills desires. A complete bed adorned with a garland of flowers, given at śrāddha, ensures that an excellent palace follows the donor as he departs this life. Providing a residence filled with jewels, furnished with beds, seats, and food to ascetics at śrāddha, brings delight upon the heights of heaven. Pearls, garments of beryl, and various jewels, as well as divine vehicles numbering in tens of thousands and hundreds of millions, are obtained by such generosity. The donor attains an immense, radiant, jewel-adorned, wish-fulfilling divine palace, shining with the brilliance of the sun and moon, which is imperishable. Surrounded by apsarases, swift as thought and fulfilling desires, he dwells at the forefront of the palace, praised from all sides. There, gandharvas and apsarases sprinkle him with divine fragrances and showers of flowers, singing and playing music. Principal maidens and young women, together with groups of apsarases, continually awaken him with pleasant voices, always enchanting. A man dwells among yogins with a thousand gifts of horses, a hundred gifts of chariots, and a thousand elephants. Whoever gives bright fire in water to ancestors and yogins receives the reward of thousands of gold coins. No gift surpasses the giving of life; therefore, with all effort, one should give the protection of life. Nonviolence is pure for all gods and the giver of all; wise ones declare that the gift of life is supreme among living beings. Golden vessels with auspicious marks should be given at śrāddha; flavors and the nourishment of cows attend the donor. A pleasing vessel made of gold at the śrāddha meal becomes a source of desires, beauty, and wealth. Silver or gold vessels given in the rite bring abundant virtue. Whoever gives a cow at śrāddha, one that yields milk and fills a pot, receives the nourishment of cows. In winter, giving much firewood and fuel to twice-borns for warmth brings merit. Such a person always triumphs in battle, shines with prosperity, and receives fragrant garlands and likewise scented ones. After honoring the vessels at śrāddha, one should give them with respect; fragrant breezes, great rivers, and various comforts attend the donor. Charming young women, delightful beds, seats, lands, and vehicles also attend him. Whoever gives these things, even at śrāddha, attains the fruit of an Aśvamedha sacrifice; and these gifts should be offered especially when the śrāddha for ancestors is performed. By giving vessels filled with ghee at śrāddha, honoring them properly, one attains memory and intelligence for the Brāhmaṇas endowed with virtue. The fruit of giving many jars and milch cows is enjoyed in this world with splendid chariots and excellent vehicles. By giving as much as desired at śrāddha, one attains the fruit of a lotus; by giving a beautiful dwelling, one obtains the fruit of a Rājasūya sacrifice. Giving a forest adorned with flowers and fruits brings enjoyment of fragrance; wells, gardens, ponds, fields, villages, and houses—by giving these, one delights in heaven forever, as long as the moon and stars endure. Giving a bed spread with fine coverings and adorned with jewels at śrāddha satisfies the ancestors, and the donor enjoys endless heaven, is honored by kings, and increases in wealth and grain. The gifts of woolen and silk garments, excellent blankets, deerskin, gold, silk cloth, braided girdles, and furs are also celebrated, each bringing its own blessings and rewards. Thus, the rites and gifts offered with reverence at śrāddha open the path to heaven, prosperity, and lasting happiness, as taught by the sages.