The Sages Said: How do these Śrāddhas proceed to the Pitṛs, the Śrāddhas that are offered after uttering the names of the father, father’s father and great-grandfather against the three Piṇḍas (Rice-balls)? How are they if stationed in the hell, capable of bestowing benefits? Who are these beings named Pitṛs? Whom shall we worship again? We have heard that the Devas also worship the Pitṛs in the heaven. I wish to hear in detail although it has been heard of many times and the designations are also very clear. It behoves you to recount it.