He should offer three rice-balls in order to his grandfather and others, in the forms of Vasu, Rudra and Arka, and the fourth rice-ball to the dead.

He should worship with sandal-paste, leaves of the holy basil, incenses, lamps, agreeable fools, mouth-scents, good cloths and presents.

Having divided the rice-ball for the departed into three parts with a thin bar of gold, he should mix them severally with the three rice-balls given to the grand father and the others.

40. It is my decision, O Tarksya, that the Sapinda ought to be done; the mother's with the grandmother's and the father's with the grandfather's.

41-43. If the father dies while the grandfather still lives, three rice balls should be offered to the great grandfather and his predecessors.

The father's rice-ball, divided into three parts should be mixed with their rice-balls. If the mother dies before the grandmother--

Then he should perform the mother's S'raddha in the same way as the fathers; or should mix the rice-ball with both mine and great Laksmi's.

44. The husband should perform the Sapinda ceremony for his, wife, if she has no son; he should do the Sapinda for her along with the mother-in-law and others.

45. "The Sapinda rite for women should be done with that for the husband, his father and grandfather"--that, O Tarksya, is not my opinion; because the wife being already half the body of her husband requires no Sapinda ceremony with regard to her husband.

46. If, O Kas'yapa! husband and wife ascend the same funeral pyre, then, having put grasses between them, he should perform it with that of the mother-in-law and father-in-law.

47. Only one son should perform the rites; first the offering of a rice-ball and other things for the father, and after that, having bathed again, the rite for the mother.

[*120-48]

49-51. Having done the Sapinda, O Tarksya, he should make the offering of water to the forefathers. He should utter "Let there be Swadha," along with Vaidic mantras.

Afterwards he should always have a guest fed until he says "hanta." By this the forefathers, the sages, the Shining Ones and the Danavas are pleased.

As much as a mouthful is called "alms," four mouthfuls is "abundance," and four abundances is called "hantakara."

52-53. During the Sapinda he should worship the feet of a twice-born with sandal-paste and coloured rice, and make to him a gift, for his continued satisfaction.

He should have maintenance for a year, clarified butter, food, gold, silver, a good cow, a horse, an elephant, a chariot and a plot of ground given to a preceptor.

54. Then he should worship with mantras--after saying "Hail to thee"--the planets, Devi, and Viniyakam , with saffron, coloured rice and eatables.