Bṛhaspati Said:: It has already been mentioned that the Śrāddha performed by Dharmarāja was of everlasting benefit. If Śrāddha is offered on the new moon day in accordance with the injunction and in the respective order by a man (in the Sarasvatī river) that is near-by, it yields everlasting benefit. If the son worships the Pitṛs particularly in Kurukṣetra or in the Sarasvatī near-by, he becomes free for indebtedness.