Praise of charitable gifts in Śrāddha - Verse 37

Bṛhaspati said:: On the top of a heavenly chariot, he shines like the moon among the stars. In all rites pertaining to the Devas, clothes have been praised by all the Devas. In the absence of clothes—neither Yajña nor charitable gift nor penance—is possible. Hence, clothes must always be given at the time of Śrāddha ceremony.