Narada Purana — Purva Bhaga, Shloka 87
Dharmopadeśa-Śānti: Rules of Impurity, Expiations, and Ancestor Rites
नाभिमात्रे जले स्थित्वा हृदयेन तु चिन्तयेत् । आगच्छन्तु मे पितरो गृह्णन्त्वेताञ्जाञ्जलीन् ॥ ८७ ॥
nābhimātre jale sthitvā hṛdayena tu cintayet | āgacchantu me pitaro gṛhṇantvetāñjāñjalīn || 87 ||
水に臍まで浸かって立ち、心をもって念じるべきである。「我がピトリ（祖霊）よ、来たりて、我よりこのアーンジャリ（añjali）の捧げものを受けたまえ」と。
Sanatkumāra (in instruction to Nārada on dharma/ritual procedure)
Vrata: none
Primary Rasa: bhakti
Secondary Rasa: shanta
FAQs
It frames pitṛ-tarpaṇa as an inward act of heartfelt remembrance and invitation—standing in purifying water while sincerely calling the ancestors to receive the offering, linking ritual action with intention (bhāva).
Though centered on ancestral rites, it emphasizes devotion through sincere inner contemplation (hṛdayena cintayet). The same principle—offering with heartfelt intent—also underlies bhakti offerings to the Divine.
It highlights kalpa/ritual procedure (a Vedāṅga-associated domain of practice): the prescribed posture and setting (standing in water up to the navel) and the mental formula for correctly performing tarpaṇa.