Śrāddha-kalpa: Amarakantaka–Tīrtha-Māhātmya and Akṣaya Pitṛ-Tarpaṇa
समुद्रगाः समुद्राश्च सर्वे पुण्याः समन्ततः / एवमादिषु चान्येषु श्राद्धं निर्वर्तयेद्बुधः
samudragāḥ samudrāśca sarve puṇyāḥ samantataḥ / evamādiṣu cānyeṣu śrāddhaṃ nirvartayedbudhaḥ
Rivers that flow to the sea, and the seas themselves, are holy on every side; so too at such places and at other tīrthas, the wise should duly perform the Śrāddha.