The Great Epic of the Bhārata dynasty 13.97.1

13.97.1

yudhiṣṭhira uvāca |
yadidaṃ śrāddhadharmeṣu dīyate bharatarṣabha |
chatraṃ copānahau caiva kenaitatsaṃpravartitam |
kathaṃ caitatsamutpannaṃ kimarthaṃ ca pradīyate || 1 ||

"Yudhishthira said, 'O chief of Bharata's rare, by whom was the custom of giving umbrellas and sandals at obsequial ceremonies introduced? Why was it introduced and for what purpose are those gifts made? They are given not only at obsequial ceremonies but also at other religious rites. They are given on many occasions with a view to acquiring religious merit. I wish to know, in detail, O regenerate one, the true meaning of this custom!'"