20-22. Blessing the worship of the Shining Ones, reception of guests, salutation, lying on a bed, and touching others should not he done during the death pollution.

Sandhya prayers, giving, reciting, fire-offering, religious study, offering to the forefathers, feeding of Brahmins and the observance of vows should not be done during the death pollution.

He who during pollution performs the daily, the occasional and the specially desired ceremonies--of him the regular and other ceremonies already done are lost.

23. For one observing vows, engaged in mantras or in fire-offerings, or a twice-born intent upon Brahman, an ascetic or a king there is verily no pollution.

24-26. Food prepared before marriage festivals and sacrifices, and before the pollution by birth or death, can be eaten; so Manu declared.

Whoever, during pollution, accepts through ignorance, suffers no evil, but the giver even though it be to a mendicant that he gives, suffers evil.

Whoever, hiding his pollution, gives food to a twice-born, and the Brahmin who knowing it, accepts it,--are both subjected to suffering.

27. Therefore, for the purifying from pollution, one should perform the Sapinda ceremony for the father, who then goes to the world of the forefathers to join the multitudes of forefathers.

28-30. The truth-knowing sages hare declared that the Sapinda ceremony should be on the twelfth day, the third fortnight, the sixth month or at the end of the year.

But I say, O Tarksya, following the scriptural ordinances, that for the four castes the Sapinda should be on the twelfth day.

The twelfth day is preferable because of the endless variety of conditions in the Kali Age, and because of the shortened life of men, and the impermanence of the body.

31-33. If a Brahmin house-holder dies, then investiture with the sacred thread, the fulfilment of vows, marriage and other ceremonies should not be done,

Until the Sapinda has been performed the mendicant should not accept alms; and guest-offerings should not be accepted. The daily and the occasional ceremonies should be discontinued.

By the omission of rites sinfulness arises; therefore one should perform the Sapinda ceremony on the twelfth day, whether he be without fire or with fire.

34. The fruit which accrues from visiting all the sacred bathing-places; the fruit which accrues from performing all sacrifices: that fruit is obtained by doing the Sapinda ceremony on the twelfth day.

35. Hence, having bathed, and having cleaned with cow-dung the place of death, the son should perform the Sapinda ceremony, as laid down in the scriptures.

36-30. Then he should worship the world-deities with foot-water, oblations, and achamana. Next, having given rice-balls to other departed ones, he should sip water.