Śrāddha-kalpa: Dāna-phala-nirdeśa
Gifts in Śrāddha and Their Fruits
तूलपूर्णे च यो दद्यात्पादुके श्राद्धकर्मणि / शोभनं लभते यानं पादयोः सुखमेधते
tūlapūrṇe ca yo dadyātpāduke śrāddhakarmaṇi / śobhanaṃ labhate yānaṃ pādayoḥ sukhamedhate
Whoever, in the Śrāddha rite, gives pādukas filled with cotton, gains a splendid conveyance, and comfort for the feet increases.