Garudapurana 2.40.10

2.40.10

tena pāpena narakānmuktāḥ pretatvabhāginaḥ /
na teṣāṃ kārayeddāhaṃ sūtakaṃ nodakakriyām //

released from hell through that sin, they share the condition of ghosts; / one should not perform cremation for them, nor observe impurity, nor perform water rites;