I am the Creator of the worlds. I ain determined to create those that are to be called departed manes.-Saying these words, he began to think of those high ordinances that should regulate the rites to be performed in honour of the departed manes.
वृषाकपिरुवाच अहं हि पितरः स्रष्टुमुद्यतो लोककृत् स्वयम्। यस्य चिन्तयतः सद्यः पितृकार्यविधीन् परान्॥