Matsyapurana 141.73

141.73

aprāptā yātanāsthānaṃ prabhraṣṭā ye ca pañcadhā
paścādye sthāvarānte vai bhūtānīke svakarmabhiḥ //

Oblations should also be offered, for those who are not suffering in the hell, but who are born as animals and birds etc, (five lower animals and trees, etc) The Srāddha oblations reach the Pitṛis corresponding to those births, as their foods and give them satisfaction, wherever and whatever they may be The gift of grain and food, earned honestly, given to a deserving person at a good hour is attained by the manes in the form of their food wherever and whatever they may happen to be As a calf recognises her mother cow in a herd, in the same way, the charity given after reciting the proper mantras in the prescribed way unmistakenly reaches the manes It is the power of the mantra that carries the oblations to the manes—72 75