Garudapurana 2.16.39

2.16.39

vihāya tatpuraṃ preto yāti taptapuraṃ prati /
sutaptanagaraṃ prāpya navame māsi so 'śnute /
dvijabhojyaṃ piṇḍadānaṃ kṛtaṃ śrāddhaṃ sutena yat //

Leaving that city, the ghost proceeds toward the city of Tapta; / reaching the city of Sutapta in the ninth month, he consumes / the offering of rice-balls and food for brahmins performed in the funeral rite by his son.