The acts done in honour of the departed mane are superior to those done in honour of the gods. I am the Pitri of the both the gods and the Pitris, and am existing from the beginning.
देवकार्यादपि मुने पितृकार्यं विशिष्यते॥ देवानां च पितॄणां च पिता ह्येकोऽहमादितः।