Revākhaṇḍa ascribed to the Vāyupurāṇa (RKV) 226.21

226.21

saptajanmakṛtaṃ pāpaṃ hitvā yāti śivālayam /
śrāddhaṃ kṛtvā vidhānena pitḥṇām anṛṇī bhavet /
brāhmaṇān bhojayecchaktyā tebhyo dadyācca dakṣiṇām //

casting off sin committed in seven births, goes to the abode of Śiva. / Having performed a śrāddha according to the rule, he becomes free from debt to his ancestors; / he should feed brāhmaṇas according to his means and give them a priestly gift.