History of Dharmashastra (Ancient and Mediaeval Religious and Civil Law in India) v4.c63.t2.227

v4.c63.t2.227

(3) The piṇḍa offered to a man himself directly is of greater efficacy than the piṇḍa offered to a paternal ancestor in which he participates after his own death as one of the Manes. Therefore the son, grandson or great-grandson is preferred to every one else. The brother offers a piṇḍa to the father and two more paternal ancestors of the deceased in which he (the deceased owner) only participates after his death. Therefore the brother is postponed to the son or daughter's son (who offers a piṇḍa directly to the deceased himself as his maternal grandfather).