Vishnupurana 3.13.36

3.13.36

pitṛmātṛsapiṇḍais tu samānasalilais tathā
tatsaṃghātagataiś caiva rājñā vā dhanahāriṇā //

"Obsequial rites are of three descriptions, initiative, intermediate, and subsequent. The first are those which are observed after the burning of the corpse until the touching of water, weapons, &c. (or until the cessation of uncleanness). The intermediate ceremonies are the Sráddhas called Ekoddisht́a, which are offered every month: and the subsequent rites are those which follow the Sapińd́ikarańa, when the deceased is admitted amongst the ancestors of his race; and the ceremonies are thenceforth general or ancestral. The first set of rites (as essential) are to be performed by the kindred of the father or mother, whether connected by the offering of the cake or of water, by the associates of the deceased, or by the prince who inherits his property. The first and the last rites are both to be performed by sons and other relations, and by daughter's sons, and their sons; and so are the sacrifices on the day of the person's death. The last class, or ancestral rites, are to be performed annually, with the same ceremonies as are enjoined for the monthly obsequies; and they may be also performed by females. As the ancestral rights are therefore most universal, I will describe to you, oh king, at what seasons, and in what manner, they should be celebrated."