Only by one these ceremonies, even if the wealth has been divided. But the annual S'raddha should be performed severally if the wealth has been divided.

22-24. Therefore should the eldest son perform with devotion the ten-days' ceremony, eating one meal, sleeping on the ground, devoted to Brahman, and pure.

The son obtains such fruit from the performance of the rite for the father and mother, as is obtained by going round the shrines seven times.

The son who performs the rites for one year, beginning with the ten-days' ceremony, obtains such fruit as is acquired by performing the S'raddha at Gaya.

25-30. Having gone to a well or a tank, in a garden, at a sacred bathing-place, or in a temple, between nine and twelve noon, he should bathe without reciting mantras.

Being purified, seated facing southward at the root of a tree, he should make an altar there, cleansed with cow-dung.

He should place on it, over leaves, a twice-born made of darbha and kus'a grasses, and having worshipped it with water for the feet and other things, should bow to it, saying the "Atasi."

Then having spread kus'a grass in front of it, as a seat for the rice-ball, and having placed upon it a ball prepared in the family-name of the departed,

Made of cooked rice or of barley meal,--the son should make the offering. He should dedicate Usira-root; sandal paste, the flowers of the Bhringaraja, incense, a lamp, eatables, mouth-perfumes and presents.

Crow-food, milk and water, and handfuls of castor-oil in a pot: "May all this, that has been given by me to the departed in his earthly name, persist."

31-33. Food, cloths, water, wealth or other things, if given in the name of the departed, confer eternity upon the dead.

Therefore, from the first day onwards, one should pronounce the name of the departed woman or man, in accordance with the sapinda rite.

33. In the same way that on the first day a rice-ball is given as prescribed, so should the nine rice-balls be given.

34-36. On the ninth day all the authorised kinsmen at the proper time should besmear themselves with oil, wishing the dead to reach heaven.

Having bathed in the open, taking with them panic grass and parched grain, and having the women go in front, they should proceed to the place of the dead,

And say: "May his family increase like the panic grass, and radiate like the parched grain," and then leave in the house the mixed-panic grass and grain.

37-38. On the tenth day a ball of flesh should be given, O Lord of Birds, or a ball of masa, since flesh is forbidden in the Kali Yuga at the ceremony for the forefathers.

On the tenth day he should shave, as also should the other relatives. The son who performs the ceremony must again have a complete shave.