In the sacred land of Gaya, there are wondrous places of merit and liberation. It is said that a man who bathes in the Soma Kunda ascends to the world of Soma, and one who, having purified himself of sin, offers gifts at the Preta Kunda, departs for higher realms. In such holy places, offerings made with devotion not only uplift the individual but also deliver their ancestors from suffering. Thus concludes the eighty-third chapter of the glorious Garuda Mahapurana, in the Purva Khanda, Achara Kanda, which extols the greatness of Gaya. Now, hear further: when a person sets out for Gaya to perform the śrāddha ritual as prescribed, he should, upon reaching another village, partake of the remainder of the śrāddha meal. From the very moment he leaves home with the intention of journeying to Gaya, the observances of shaving the head and fasting are enjoined at all sacred places. At Gaya, śrāddha may be performed at any time, day or night, and each time the sacred rite is offered at the great river, the ancestors are led toward heaven. There, one should complete both the śrāddha and the ritual bath. Proceeding to the southern Mānasa, the devotee should remain silent and, with a pure heart, offer piṇḍa and other rites. These acts bring joy to the perfected beings and strike fear into the hearts of the sinful. Among holy sites, Kanakhala is renowned throughout the three worlds. Bathing there ensures the attainment of heaven, and śrāddha performed at that place becomes imperishable. The illustrious deities—Kavyavāha, Soma, Yama, and Aryaman—are invoked, and it is for the purpose of offering piṇḍa to them that one comes to this blessed Gaya. One should then behold Gadādhara; by doing so, all debts to the ancestors are dissolved. In that very moment, one liberates oneself, as well as ten generations before and ten after. In the forest of Dharma or at the pond of Mataṅga, the rites of piṇḍa and śrāddha should be performed. At Brahma tīrtha, the merit gained equals that of the grand Rājasūya and Aśvamedha sacrifices. When water from a well is used, the offering to the ancestors becomes imperishable. Having performed śrāddha and piṇḍa between the two sacrificial wells, the ancestors, by merely being served, become destined for liberation. At Phalgu Tirtha, on the fourth day, after bathing, one should offer oblations beginning with the gods. Piṇḍas should be offered at the mouth of the Vyāsa, at the five sacred fires, and at the three steps. The śrāddha may be performed for nine deities or for twelve, as tradition dictates. Here, the śrāddha for the mother is performed separately; elsewhere, it is done together with the husband. Touching the feet of Rudra ensures that one does not return to the mortal world again, and the same result is attained by performing śrāddha at the summit of Gayā. There is no doubt that the ancestors attain divinity through these acts. With little austerity, one may obtain great merit: those in hell ascend to heaven, and those in heaven attain liberation. By offering piṇḍas to the ancestors, one saves the entire lineage. When a single brāhmaṇa is fed, it is as if a crore have been nourished. The devotee attains inexhaustible worlds and uplifts a hundred families. Alternatively, one may perform an Aśvamedha sacrifice or release a blue bull as an act of merit. But above all, the offering of piṇḍas at the summit of Gayā, even if done in another’s name, brings supreme benefit. Hearing these instructions, a merchant, filled with faith, offered a piṇḍa at Gayāśīrṣa to the Lord of the Dead, fulfilling his duty and securing the welfare of his ancestors.