Yudhishthira said O chief of Bharata's race. by whom was the custom of giving umbrellas and sandals at Shraddhas introduced? Why was it introduced and for what purpose are those gifts made? They are given not only at Shraddhas, but also at other religious rites. They are given on many occasions with the view of winning religious merit. I wish to know, in full, O twiceborn one, the true meaning of this practice.
युधिष्ठिर उवाच यदिदं श्राद्धकृत्येषु दीयते भरतर्षभ। छत्रं चोपानही चैव केनैतत् सम्प्रवर्तितम्॥ कथं चैतत् समुत्पन्नं किमर्थं चैव दीयते। न केवलं श्राद्धकृत्ये पुण्यकेष्वपि दीयते॥ बहुष्वपि निमित्तेषु पुण्यमाश्रित्य दीयते। एतद् विस्तरशो ब्रह्मन् श्रोतुमिच्छामि तत्त्वतः॥