He who collects his friends and relatives only on the occasion of the Shraddha he performs, fails to proceed (after death) by the celestial path. The man who converts the Shraddha he performs, into an occasion for only collecting his friends, never succeeds in ascending to Heaven. The man who converts the Shraddha into an occasion for treating his friends, becomes alienated from Heaven even like a bird dissociated from the perch when the chain tying it breaks.
यश्च श्राद्ध कुरुते सङ्गत्तानि न देवयानेन पथा स याति। स वै मुक्तः पिप्पलं बन्धनाद् वा स्वर्गाल्लोकाच्च्यवते श्राद्धमित्रः॥ तस्मान्मित्रं श्राद्धकृन्नाद्रियेत दद्यान्मित्रेभ्यः संग्रहार्थं धनानि। यन्मन्यते नैव शत्रु न मित्रं तं मध्यस्थं भोजयेद्धव्यकव्य॥