The Vishnu Purana
Chapters
The Vishnu Purana: Book III: Chapter XIV

land, conveyances, wealth, or any valuable presents; or who, with faith and humility, entertains them with food, according to his means, at proper seasons. If he cannot afford to give them dressed food, he must, in proportion to his ability, present them with unboiled grain, or such gifts, however trifling, as he can bestow. Should he be utterly unable even to do this, he must give to some eminent Brahman, bowing at the same time before him, sesamum-seeds adhering to the tips of his fingers, and sprinkle water to us, from the palms of his hands, upon the ground; or he must gather, as he may, fodder for a day, and give it to a cow; by which he will, if firm in faith, yield us satisfaction. If nothing of this kind is practicable, he must go to a forest, and lift up his arms to the sun and other regents of the spheres, and say aloud--I have no money, nor property, nor grain, nor any thing whatever it for an ancestral offering. Bowing therefore to my ancestors, I hope the progenitors will be satisfied with these arms tossed up in the air in devotion.' These are the words of the Pitris themselves; and he who endeavours, with such means as he may possess, to fulfil their wishes, performs the ancestral rite called a Śráddha."

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