Matsyapurana 22.86

22.86

pāpaṃ kutsitamityāhus tasya saṃtāpakāriṇaḥ
aṣṭāv ete yatastasmāt kutapā iti viśrutāḥ //

The hour of midday, a vessel of rhinoceros horn, a Nepal blanket, silver, Darbhâ grass, sesamum, kine, and a daughter's son, are the eight essentials of a śrâddha. Kutsit is another synonym of Pâpa (sin) and the eight things enumerated above consume (tâpa) all sin (ku), therefore they are known as kutupâs.—86-87.