Matsyapurana 15.32

15.32

agnīṣomayamānāṃ tu kāryamāpyāyanaṃ budhaḥ
agnyabhāve 'pi viprasya prāṇāv api jale 'thavā //

Offerings should be made to the Pitṛis in the name of Agniṣoma, and Yama. Where fire is not available, then they should be made in water or in the hand of a Brâhmaṇa. It is excellent to make offerings in the ear of a goat or a horse; and, similarly, it is very nice to perform śrâddha near the place where cows are kept or near a good stream of water. Pitṛis live in heaven, and offerings should also be made to them by facing towards the south.—32-33.