Garudapurana 2.25.22

2.25.22

kartavyaṃ ca khagaśreṣṭha vratātprāk pretatṛptaye /
yadā nakriyate sarvaṃ mudgalatvaṃ sa gacchati //

and it should be performed, O best of birds, before the rite [of sacred vows], for the satisfaction of the deceased. / When all this is not performed, he attains the state of a ghost.