Śrāddha-kalpa: Dāna-phala-nirdeśa
Gifts in Śrāddha and Their Fruits
वस्त्राभावे क्रिया नास्ति य५दानतपांसि च / तस्माद्वस्त्राणि देयानि श्राद्धकाले तु नित्यशः
vastrābhāve kriyā nāsti ya5dānatapāṃsi ca / tasmādvastrāṇi deyāni śrāddhakāle tu nityaśaḥ
Without clothing, no rite is possible—neither sacrifice, nor charity, nor austerity; therefore, at the time of śrāddha, garments should always be given.