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

322:1 p. 320 We may here take the opportunity of inquiring who are meant by the Pitris; and, generally speaking, they may be called a race of divine beings, inhabiting celestial regions of their own, and receiving into their society the spirits of those mortals for whom the rite of fellowship in obsequial cakes with them, the Sapińd́íkarańa, has been duly performed. The Pitris collectively, therefore, include a man's ancestors; but the principal members of this order of beings are of a different origin. The Váyu, Matsya, and Padma Puráńas, and Hari Vanśa, profess to give an account of the original Pitris. The account is much the same, and for the most part in the same words, in all. They agree in distinguishing the Pitris into seven classes; three of which are without form, or composed of intellectual, not elementary substance, and assuming what forms they please; and four are corporeal. When they come to the enumeration of the particular classes they somewhat differ, and the accounts in all the works are singularly imperfect. According to a legend given by the Váyu and the Hari Vanśa, the first Pitris were the sons of the gods. The gods having offended Brahmá, by neglecting to worship him, were cursed by him to become fools; but upon their repentance he directed them to apply to their sons for instruction. Being taught accordingly the rites of expiation and penance by their sons, they addressed them as fathers; whence the sons of the gods were the first Pitris. So the Matsya has 'The Pitris are born in the Manwantaras as the sons of the gods.' The Hari Vanśa makes the sons assume the character of fathers, addressing them, 'Depart, children.' Again; the Váyu P. declares the seven orders of Pitris to have been originally the first gods, the Vairájas, whom Brahmá, with the eye of Yoga, beheld in the eternal spheres, and who are the gods of the gods. Again; in the same work we have the incorporeal Pitris called Vairájas, from being the sons of the Prajápati Viraja. The Matsya agrees with this latter statement, and adds that the gods worship them. The Hari Vanśa has the same statement, but more precisely p. 321 distinguishes the Vairájas as one class only of the incorporeal Pitris. The commentator states the same, calling the three incorporeal Pitris, Vairájas, Agnishwáttas, and Varhishads; and the four corporeal orders, Sukálas, Ángirasas, Suswadhas, and Somapás. The Vairájas are described as the fathers of Mená, the mother of Umá. Their abode is variously termed the Sántánika, Sanátana, and Soma loka. As the posterity of Viraja, they are the Somasads of Manu. The other classes of Pitris the three Puráńas agree with Manu in representing as the sons of the patriarchs, and in general assign to them the same offices and posterity. They are the following:--