法苑珠林 62.26

62.26

"If a sacrificial offering is made, who receives it? Whichever belongs to the place of sacrifice is the recipient: if it is near a grove of trees, the tree spirit receives it; houses, rivers, springs, wells, upper forests, mounds, and hills are likewise. When this person has sacrificed, they also obtain blessings and merit. Why? Because they cause the recipient to give rise to a joyful mind. The merit of this sacrifice can protect one's body and wealth. If it is said that killing living beings to sacrifice brings merit, this meaning is not so. Why? One never sees worldly people plant eraṇḍa seeds and grow sandalwood trees. [So how could one] cut off the life of sentient beings and obtain merit? If one wishes to sacrifice, one should use incense, flowers, milk, curd, ghee, and fruit. There are three seasons for pursuing merit on behalf of the deceased: the spring in the first month, the summer in the fifth month, and the autumn in the ninth month."