Vaishampayana said On one occasion, while living in the hermitage of Nara and Narayana, Narada the son of Prameshthi, having duly performed the rites and observances in honour of the gods, began to perforin thereafter the rites in honour of the departed manes.

Beholding him thus prepared, the eldest son of Dharma, viz., the powerful Narayana, addressed him, saying,-Whom you adoring, O foremost of twice-born ones, by these rites and the observances in connection with the gods and the departed means. O foremost of all persons gifted with intelligence, tell me this, agreeably to the scriptures. What is this that you are doing? What also are the fruits desired by you of those rites which you are performing. are

Narada said You said to me formerly that rites and observances in honour of the gods should be performed. You said that the rites in honour of the gods from the highest sacrifice and are equivalent to the worship of the Eternal and Supreme Soul.

Thus instructed, I always sacrifice in honour of the eternal and iminutable Vishnu through these rites that I perform in adoring the gods. It is from that Supreme Deity that Brahman, the Grandfather of all the worlds, sprang in days of yore.

That Brahman, otherwise called Prameshthi, filled with cheerfulness, caused my father (Daksha) to come into being. I was the son of Brahman, created before all others, by his will.

Orighteous and illustrious one, I am performing these rites in honour of the departed manes for the sake of Narayana and according to those ordinances that have been ordained by himself. The illustrious Narayana is the father, mother, and grandfather.

In all sacrifices performed in honour of the departed manes, it is that Lord of the universe who is worshipped. On one occasion, the gods, who were father, taught their children the Shrutis.

Having lost their knowledge of the Shrutis, and father had to acquire it again from those sons to whom they had come municated it. On account of this incident, the sons, who had thus to communicate the Mantras to their father, acquired the status of fathers.

Forsooth, what the gods did on that occasion is well known to you two. Sons and fathers had thus to adore each other.

Having first spread some blades of Kusha grass, the gods and the departed manes placed three funeral cakes thereon and thus adored each other. I wish to know, however, the reason why the departed manes in days of yore acquired the name of Pindas.

Nara and Narayana said The Earth, in days of yore, with her belt of seas, disappeared from the view. Govinda, taking the form of a gigantic boar, raised her up.

Having replaced the Earth in her former position, that foremost of Purushas, his body smeared with water and mud, began to do what was necessary for the world and its inhabitants.

When the Sun reached the meridian, and the hour, therefore, came for saying the morning prayers, the powerful Lord, suddenly shaking off thrce balls of mud from his tusk, placed them upon the Earth, O Narada, having previously spread powerful Vishnu dedicated those balls of mud to his own self, according to the rites laid down in the eternal ordinance.

Regarding the three balls of mud that the powerful Lord had shaken off from his tusks as funeral cakes, he then, with sesame seeds that arose from the heat of his own body, himself performed the rite of dedication, sitting with face turned towards the East. That foremost of gods then, moved by the desire of establishing rules of conduct for the inhabitants of the three worlds, said these words.

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.

While thus doing, he beheld that the three balls of mud, shaken off his tusk, had fallen towards the South. He then said to himself,—These balls, shaken off my tusk, have fallen on the Earth towards the south of her surface! Led by this, I declare that these should be known henceforth by the name of departed manes.

Let these three that are of no particular shape, and that are only round, come to be considered as Pitris in the world! Thus do I create the eternal Pitris.

I am the father, the grandfather and the great grandfather, and I should be considered as living in these three Pindas.

There is no one that is superior to me. Who is there whom I myself may adore with rites? Who, again, is iny father in the universe? I myself am my grandfather.

I am, indeed, the Grandfather and the father, I am the one cause! Having said these words, that God of gods, viz., He called Vrishakapi, offered those funeral cakes, O learned Brahmana, on the breast of the Varaha mountains, with elaborate rites. By those rites. He adored His own self, and having finished the adoration, disappeared there and then.

Hence the Pitris are called Pinda. This is the root of the designation. According to the words given vent to by Vrishakapi at that time, the Pitris receive the worship offered by all.

They who celebrate sacrifices in honour of and adore the departed manes, the gods, the preceptor or other reverend senior, guests arrived at the house, kine, superior Brahmanas, the goddess Earth, and their mothers, in thought, word, and deed, and said to adore and sacrifice to Vishnu himself. Entering the bodies of all existent creatures, the illustrious Lord is the Soul of all things.

Unaffected by happiness or misery, His attitude towards all is equal. Gifted with greatness, and of great soul, Narayana has been said to be the soul of all things in the universe.