According to Sastras, a person is born with three debts, first towards Rishis and towards Gods (deities) and to forefathers. The other two debts are discharged by Learning and performing homas, the debt to forefathers gets discharged by begetting vamsavritti. When these three obligations are met, the soul of the performer is made fit, to be with the Supreme. Performing Amavasya Tharpana and Devasams (annual oblaions) by those, whose fathers and forefathers have passed away, as specified by the Sastras and according to the tradition followed by their families, helps their family grow, live a healthy and prosperous life. Those who follow the sakhas & srautas of Rig vedha, can use this book for performing the Amavasya Tharpana, which gives step by step instructions.