Revākhaṇḍa ascribed to the Vāyupurāṇa (RKV) 208.8

208.8

ṛṇatrayādvimucyante hyaputrāḥ putriṇastathā /
tasmāttīrthavaraṃ prāpya putreṇa niyatātmanā /
pitṛbhyastarpaṇaṃ kāryaṃ piṇḍadānaṃ viśeṣataḥ //

Both the sonless and those with sons are freed from the threefold debt; / therefore, having reached that excellent pilgrimage place, a son, with restrained self, / must perform the libation for the ancestors, especially the offering of funeral cakes.