Vishwamitra said Listen to a great mystery that is unknown to most of men and which is connected with religion. He, who offers to the departed manes, rice boiled in milk and sugar, sitting with face directed to the south at noontide, in the shade caused by an elephant's body in the month of Bhadrapada, under the constellation Magha, acquires great merits. Hear of those merits. The man who makes such an offering to the Pitris under such circumstances, is considered as performing a great Shraddha each year for thirteen years successively.