That man who, rising at dawn and purifying himself by a bath dresses himself in white clothes and with concentrated attention makes gifts to Brahmanas of vessels full of sesame seeds, who makes offerings to the departed Manes of water with sesame seeds and honey and who gives lamps as also the food called Krishara, acquires great merits. Listen to me as I say what those merits are:
कल्यमुत्थाय यो मर्त्यः स्नातः शुक्लेन वाससा। तिलपात्रं प्रयच्छेत ब्राह्मणेभ्यः समाहितः॥ तिलोदकं च यो दद्यात् पितॄणां मधुना सह। दीपकं कृसरं चैव श्रूयतां तस्य यत् फलम्॥