Nandin said: He shall repeat the hymns to Sūrya, from Ṛk, Yajus and Sāman. He shall thereafter circumambulate the sun[3] thrice. He shall then bow to Ātman, Antarātman and Paramātman the sun, Brahmā and fire.[4] Thereafter he shall invoke the sage, the Pitṛs and Devas with their respective names by saying “I am invoking all”. Then he shall duly perform the tarpaṇa rite facing either east or north after meditating on their actual principal forms and saluting them in due order.