Matsya Purana · Chapter 19

kathaṃ kavyāni deyāni havyāni ca janairiha
gacchanti pitṛlokasthān prāpakaḥ ko 'tra gadyate //

yadi martyo dvijo bhuṅkte hūyate yadi vānale
śubhāśubhātmakaiḥ pretair dattaṃ tadbhujyate katham //

vasūnvadanti ca pitṝn rudrāṃścaiva pitāmahān
prapitāmahāṃstathādityān ityevaṃ vaidikī śrutiḥ //

nāma gotraṃ pitṝṇāṃ tu prāpakaṃ havyakavyayoḥ
śrāddhasya mantrāḥ śraddhā ca upayojyātibhaktitaḥ //

agniṣvāttādayasteṣām ādhipatye vyavasthitāḥ
nāmagotrakāladeśā bhavāntaragatānapi //

prāṇinaḥ prīṇayantyete tadāhāratvamāgatān
devo yadi pitā jātaḥ śubhakarmānuyogataḥ //

tasyānnamamṛtaṃ bhūtvā divyatve 'pyanugacchati
daityatve bhogarūpeṇa paśutve ca tṛṇaṃ bhavet //

śrāddhānnaṃ vāyurūpeṇa sarpatve 'pyupatiṣṭhati
pānaṃ bhavati yakṣatve rākṣasatve tathāmiṣam //

danujatve tathā māyā pretatve rudhirodakam
manuṣyatve 'nnapānāni nānābhogarasaṃ bhavet //

ratiśaktiḥ striyaḥ kāntā bhojyaṃ bhojanaśaktitā
dānaśaktiḥ savibhavā rūpamārogyameva ca //

śraddhā puṣpamidaṃ proktaṃ phalaṃ brahmasamāgamaḥ
āyuḥ putrān dhanaṃ vidyāṃ svargaṃ mokṣaṃ sukhāni ca //

rājyaṃ caiva prayacchanti prītāḥ pitṛgaṇā nṛṇām
śrūyate ca purā mokṣaṃ prāptāḥ kauśikasūnavaḥ
pañcabhirjanmasambandhair gatā viṣṇoḥ paraṃ padam //