Vishwamitra said Listen to a great mystery that is unknown to most of men and which is connected with religion. He, who offers to the departed manes, rice boiled in milk and sugar, sitting with face directed to the south at noontide, in the shade caused by an elephant's body in the month of Bhadrapada, under the constellation Magha, acquires great merits. Hear of those merits. The man who makes such an offering to the Pitris under such circumstances, is considered as performing a great Shraddha each year for thirteen years successively.
विश्वामित्र उवाच श्रूयतां परमं गुह्यं रहस्यं धर्मसंहितम्। परमान्नेन यो दद्यात् पितॄणामौपहारिकम्॥ गजच्छायायां पूर्वस्यां कुतपे दक्षिणामुखः। यदा भाद्रपदे मासि भवते बहुले मघा॥ श्रूयतां तस्य दानस्य यादृशो गुणविस्तरः। कृतं तेन महच्छ्राद्धं वर्षाणीह त्रयोदश॥