In all sacrifices performed in honour of the departed manes, it is that Lord of the universe who is worshipped. On one occasion, the gods, who were father, taught their children the Shrutis.
इज्यते पितृयज्ञेषु तथा नित्यं जगत्पतिः। श्रुतिश्चाप्यपरा देवी पुत्रान् हि पितरोऽयजन्॥