Matsyapurana 13.5

13.5

punarbrahmadinānte tu jāyante brahmavādinaḥ
samprāpya tāṃ smṛtiṃ bhūyo yogaṃ sāṃkhyamanuttamam //

These Brahmavâdins are re-born at the end of Brahma's day, and by their previous practice of yoga, they acquire the memory of their past lives and the knowledge of Sânkhya Yoga, which begets in them supernatural faculties and enables them to attain to Nirvâṇa. It is therefore very fruitful to feed the yogîs at the time of performing a funeral ceremony in honour of the departed spirits.—(5-6).