Śrāddha-kalpa: Dāna-phala-nirdeśa
Gifts in Śrāddha and Their Fruits
पूजयित्वा तु पात्रेभ्यः श्राद्धे सत्कृत्य दापयेत् / गन्धमाल्यं महात्मानं सुखानि विविधानि च
pūjayitvā tu pātrebhyaḥ śrāddhe satkṛtya dāpayet / gandhamālyaṃ mahātmānaṃ sukhāni vividhāni ca
In the śrāddha rite, having worshiped the worthy recipients and honored them well, one should bestow perfumes and garlands, gifts fit for the great-souled, and diverse comforts.