Garuda Purana · Chapter 2.18

iti śrīgāruḍe mahāpurāṇe uttarakhaṇḍe dvitīyāṃśe dharmakāṇḍe pretaklape śravaṇamahātmyanirūpaṇaṃ nāma saptadaso 'dhyāyaḥ
śrīgaruḍamahāpurāṇam- 18
śrīkṛṣṇa uvāca /
śravaṇānāṃ vacaḥ śrutvā kṣaṇaṃ dhyātvā punastataḥ /
yatkṛtaṃ tu manuṣyaiścapuṇyaṃ pāpamaharniśam

tatsarvaṃ ca parijñāya citragupto nivedayet /
citraguptastataḥ sarvaṃ karma tasmai vadatyatha

vācaiva yatkṛtaṃ karma kṛtaṃ caiva tu kāyikam /
mānasaṃ ca tathā karma kṛtaṃ bhuṅkte śubhāśubham

evaṃ te kathitastārkṣya pretamārgasya nirṇayaḥ /
viśrānti dāni sarvāṇi sthānāni kathitāni te

tamuddiśya dadātyannaṃ sukhaṃ yāti mahādhvani /
divā rātrau tamuddiśya sthāne dīpaprado bhavet

andhakāre mahāghore śvapūrṇe lakṣyavarjite /
dīpte 'dhvani ca te yānti dīpo dattaśca yairnaraiḥ

kārtike ca caturdaśyāṃ dīpadānaṃ sukhāya vai /
atha vakṣyāmi saṃkṣepādyamamārgasya niṣkṛtim

vṛṣotsargasya puṇyena pitṛlokaṃ sa gacchati /
ekādaśāhapiṇḍena śuddhadeho bhavettataḥ

udakumbhapradānena kiṅkarāstṛptimāpnuyuḥ

śayyādānādbimānastho yāti svargeṣu mānavaḥ /
tadahni dīyate sarvaṃ dvādaśāhe viśeṣataḥ

padāni sarvavastūni variṣṭhāni trayodaśe /
yo dadāti mṛtasyeha jīvannapyātmahetave

tadāśrito mahāmārge vainateya sa gacchati /
eka evāsti sarvatre vyavahāraḥ khagādhipa

uttamādhamamadhyānāṃ tattadāvarjanaṃ bhavet /
yāvadbhāgyaṃ bhavedyasya tāvanmārge 'tiricyate

svayaṃ svasyena yaddattaṃ tattatrādhikaroti tam /
mṛte yadbāndhavairdattaṃ tadāśritya sukhī bhavet

garuḍa uvāca /
kasmātpadāni deyāni kiṃvidhāni trayodaśa /
dīyate kasya deveśa tadvadasva yathātatham

śrībhagavānuvāca /
chattropānahavastrāṇi mudrikā ca kamaṇḍaluḥ /
āsanaṃ bhājanaṃ caiva padaṃ saptavidhaṃ smṛtam

ātapastatra yo raudro dahyate yena mānavaḥ /
chatradānena succhāyā jāyate pretatuṣṭidā

asipatravanaṃ ghoraṃ so 'tikrāmati vai dhruvam /
aśvārūḍhāśca gacchanti dadate ya upānahau

āsane svāgate (bhojane) caiva dattaṃ tasmai dvijāyate /
sukhena bhuṅkte sa pretaḥ pathi gacchañchanaiḥ śanaiḥ

bahudharmasamākīrṇe nirvāte toyavarjite /
kamaṇḍalupradānena sukhī bhavati niścitam

mṛtoddeśena yo dadyādudapātraṃ tu tāmrajam /
prapādānasahasrasya tatphalaṃ so 'śnute dhruvam

yamadūtā mahāraudrāḥ karālāḥ kṛṣṇapiṅgalāḥ /
na pīḍayanti dākṣiṇyādvastrābhāraṇadānataḥ

sāyudhā dhāvamānāśca na mārge dṛṣṭigocarāḥ /
prayānti yamadūtāste mudrikāyāḥ pradānataḥ

bhājanāsanadānena āmānnabhojanena ca /
ājyayajñopavītābhyāṃ padaṃ sampūrṇatāṃ vrajet

evaṃ mārge gacchamānastṛṣārtaḥ śramapīḍitaḥ /
mahiṣīratha (dugdha) dānācca sukhī bhavati niścitam

garuḍa uvāca /
mṛtoddeśena yatkiñciddīyate svagṛhe vibho /
sa gacchati mahāmārge taddattaṃ kena gṛhyate

śrībhagavānuvāca /
gṛhṇāti varuṇo dānaṃ mama haste prayacchati /
ahaṃ ca bhāskare deve bhāskarātso 'śnute sukham

vikarmaṇaḥ prabhāveṇa vaṃśacchede kṣitāviha /
sarve te narakaṃ yānti yāvatpāpasya saṃkṣayaḥ

kasmiṃścitsamaye pūrṇe mahiṣāsanasaṃsthitaḥ /
narakānvīkṣya dharmātmā nānākrandasamākulān

caturaśītilakṣāṇāṃ narakāṇāṃ sa īśvaraḥ /
teṣāṃ madhye śreṣṭhatamā ghorā yā ekaviṃśatiḥ

tāmistraṃ lohaśaṅkuśca mahārauravaśālmalī /
rauravaṃ kuḍvalaṃ kālasūtrakaṃ pūtimṛtikā

saṅghātaṃ lohatodaṃ ca saviṣaṃ sampratāpanam /
mahānarakakālolaḥ sajīvanamahāpathaḥ

avīcirandhatā mistraḥ kumbhopākastathaiva ca /
asipatravanaṃ caiva patanaścaikaviṃśatiḥ

yeṣāṃ tu narake ghore bahvabdāni gatāni vai /
santātarnaiva vidyate dūtatvaṃ te tu (pretya) yānti hi

yamena preṣitāste vai mānuṣasya mṛtasya tu /
dinedine pragṛhṇanti dattamannādyapānakam

pretasyaiva viluṇṭhanti madhye mārge bubhukṣitāḥ /
māsānte bhojanaṃ piṇḍameke yacchanti tatra vai

tṛptiṃ prayānti te sarve pratyahaṃ caiva vatsaram /
evamādikṛtaiḥ puṇyaiḥ kramātsauripuraṃ vrajet

tataḥ saṃvatsarasyānte pratyāsanne yamālaye /
bahubhītakare preto hastamātraṃ samutsṛjet

divasairdaśabhirjātaṃ taṃ dehaṃ daśapiṇḍajam /
jāmadagnyasyeva rāmaṃ dṛṣṭvā tejaḥ prasarpati

karmajaṃ dehamāśritya pūrvadehaṃ samutsajet /
aṅguṣṭhamātro vāyuśca śamīpatraṃsamāruhet

vrajaṃstiṣṭhanpadaikena yathaivaikena gacchati /
yathā tṛṇajalaukeva dehī karmānugo 'vaśaḥ

vāsāṃsi jīrṇāni yathā vihāya navāni gṛhṇāti naro 'parāṇi /
tathā śarīrāṇi vihāya jīrṇānyanyāni saṃyāti navāni dehī