That man who offers for the four months of the rainy season sesame and water (to the Pitris) and food, according to the best of his power to a Brahmana thoroughly expert in duties, who duly pours libations on the sacred fire, and makes offerings of rice boiled in sugared milk, who gives lamps in honor of the ancestors, with sesame and water, indeed he who does all this with faith and rapt attention, acquires all the merits of a hundred sacrifices in which animals are offered up to the celestials.