The Procedure of Sr&ddha1 - Verse 32-33

Those (Pitrs) to whom they (the performers of Sraddha) offer three balls of rice (Pintfas) mentioning their names and Gotra up to great-grandfather, they (Pitrs) who are present (everywhere), strengthen and develop their progeny by that offering of Sraddha.” Such a behest has been declared formerly by the supreme god ( Paramesfhi) Brahma. It is by their grace that charitable gift), Adhyayana (Vedic Study) and Tapas (Penance) fructify.