[2][3][4] Pitri Paksha is considered by Hindus to be inauspicious, given the death rite performed during the ceremony, known as Shraddha or Tarpana.

[7] According to the sacred Hindu epics, at the beginning of Pitri Paksha, the sun enters the zodiac sign of Virgo (Kanya).

Coinciding with this moment, it is believed that the spirits leave Pitriloka and reside in their descendants' homes for a month until the sun enters the next zodiac— Libra(Tulā)—and there is a full moon.

[3][8] When the legendary donor Karna died in the epic Mahabharata war and his soul transcended to heaven, he became plagued with extreme hunger, but any food he touched became gold instantly.

To make amends, Karna was permitted to return to the earth for a 15-day period, so that he could perform shraddha to them and donate food and water in their memory.

[10] The performance of Shraddha by a son during Pitri Paksha is considered compulsory by Hindus, to ensure that the soul of the ancestor goes to heaven.

[5] The scriptures preach that a householder should propitiate ancestors (Pitris), along with the gods (devas), elements (bhutas) and guests.

[2] The scripture Markandeya Purana says that if the ancestors are content with the shraddhas, they will bestow health, wealth, knowledge and longevity, and ultimately heaven and salvation (moksha) upon the performer.

[3] The performance of Sarvapitri amavasya rites can also compensate a forgotten or neglected annual Shraddha ceremony, which should ideally coincide with the death anniversary of the deceased.

Durga Puja, the biggest festival of the Bengalis, is celebrated annually during the Hindu calendar month Ashvin (September and October).

Bengali people traditionally wake up early in the morning on Mahalaya to recite hymns from the Devi Mahatmya (Chandi) scripture.

[13] Every Bengali household wakes up at dawn to listen to a collection of songs and mantras known as Mahisasuramardini that recounts goddess Durga’s birth and eventual triumph over the demon king Mahishasura.

[4] Matamaha ("Mother's father") or Dauhitra ("Daughter's son") also marks the first day of the month of Ashvin and beginning of the bright fortnight.

According to Bihar Tourism Department estimates, some 5,00,000 to 75,00,000 pilgrims arrive in the Gaya city during the Pitri Paksha Mela every year.

[18] It is essential that Shraddha be performed by the son—usually the eldest—or male relative of the paternal branch of the family, limited to the preceding three generations.

Since the ceremony is considered inauspicious due to its association with death, the royal family of Kutch, the king or heirs of the throne are prohibited from conducting Shraddha.

The shraddha is usually performed bare-chested, as the position of the sacred thread worn by him needs to be changed multiple times during the ceremony.

The offering is considered to be accepted if a crow arrives and devours the food; the bird is believed to be a messenger from Yama or the spirit of the ancestors.