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( They may be in heaven, may be reborn as men or trees or in any other form).refer tarpaNam mantra taken from Yajur Veda Samhita “oorjam vahantee: amrutam ghrutam paya: keelAlam parishrutam svadhAstha tarpayata mE pitrUn”. We then request at the end of the tarpaNam, that this til and water be converted into suitable food for the pitrUs may it be amrutam, ghee, water, milk, grass, blood or any other food according to their present requirement. We then offer water which they love and til with mantras. :Refer “vasurudrAditya swaroopAnAm” in tarpaNam mantrA. We invoke the pitrUs in the form of the presiding deities of the pitru Loka and the tarpaNam, the vasu, rudra and AdityA, on the bhugnam /koorcham, in due order of the 3 generations. Pitru tarpaNam is offered to 3 generations of ancestors viz: paternal and maternal father, grandfather and great grandfather and their respective wives so that they are exalted to higher spiritual planes. Out of the above 5, tarpaNam is one of the yagyAs.
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Manusmriti further says in 3.70, पितृ यज्ञस्तु तर्पणं, pitru yagyas tu tarpaNam It is to expiate all these five sins that the “pancha mahA yagyAs” were prescribed daily for householders”. He kills millions of small and invisible creatures daily, which bind him to inevitable sin. The hearth (stove), the grinding-stone, the broom, the pestle and mortar, the water vessel. “There are 5 slaughter houses in the house of a householder.
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“pancha soonA gruhastasya chullee pEShaNyupaskara: kaNdanee cha udakumbhash cha badhyatE yAs tu vAhayan” This “pitruyagya” is one of the “pancha mahAyagyAs – 5 yagyAs”. This is an opportunity to honour the sages, gods, parents, ancestors and friends. Offering libations of water and til (gingely) to the pitrus (deceased parents and ancestors – manes) to satisfy and elevate them to higher spiritual planes is called “pitru tarpaNam”.