Aṣṭakā-Śrāddha Vidhi and Dāna-Praśaṃsā
Observances in the Dark Fortnight and Praise of Giving
प्रत्यक्षमर्चितास्तेन भवन्ति पितरस्तदा / पितृदवा मघा यस्मात्तस्मात्तास्वक्षयं स्मृतम्
pratyakṣamarcitāstena bhavanti pitarastadā / pitṛdavā maghā yasmāttasmāttāsvakṣayaṃ smṛtam
Then the Pitṛs (ancestral spirits) are worshipped as if directly present. Since Maghā is famed as “the giver to the Pitṛs,” śrāddha performed in it is remembered as granting imperishable fruit (akṣaya).