Bṛhaspati said: (Partially defective text). It is laid down (in Sṃṛtis) that the propitiation of the Pitṛs should be carried out before that of the Devatàs (gods). The subtle procedure of the Yogas and the abode of the Pitṛs cannot be seen with the physical eye. It can be seen only by means of the power of penance (achieved by the Brāhmaṇas). Thus the following have been recounted here viz—the Pitṛs, their worlds, their daughters, their grandsons, the sponsors of the sacrifice and those who worship as well as those who are worshipped. Among them, four have forms and three are formless.