Pitṛ-Śrāddha Vidhi: Rājata-dāna, Kṛṣṇājina, and Vedi/Garta Construction
Ancestral Rite Protocols
इत्येते पितरो देवा देवाश्च पितरः पुनः / पुष्पगन्धविभूषाणामेष मन्त्र उदाहृतः
ityete pitaro devā devāśca pitaraḥ punaḥ / puṣpagandhavibhūṣāṇāmeṣa mantra udāhṛtaḥ
Thus the Pitṛs are the Devas, and the Devas again are the Pitṛs. This is the mantra declared for offering flowers, fragrance, and adornments.