Sūta Said:: I shall tell you in detail in accordance with my intellect and what has been heard by me. The Pitṛs, the sons of the Devas are born in (all) the Manvantaras. Those who have gone and those who are yet to come are the seniors and the juniors respectively. Those Pitṛs have gone by, along with the Devas in the other Manvantaras. I shall decisively recount to you those (Pitṛs) who exist now. It is Manu the Śrāddha-Deva the presiding deity of Śrāddhas who will initiate the ceremony of Śrāddhas unto them.