Therefore the Devas are the Pitris and the Pitris are the Devas. They are worshipped as identical beings and they are also separately worshipped at Parvas (changes of the moon).
देवताः पितरस्तस्मात्पितरश्चापि देवताः। एकीभूताश्च पूज्यन्ते पृथक्त्वेन च पर्वसु॥