kuru tvaá¹ preta-ká¹›tyÄni
pituḥ pūtasya sarvaśaḥ
mad-aá¹…ga-sparÅ›anenÄá¹…ga
lokÄn yÄsyati suprajÄḥ
kuru - perform; tvam - you; preta-ká¹›tyÄni - the ritualistic ceremony performed after death; pituḥ - of your father; pÅ«tasya - already purified; sarvaÅ›aḥ - in all respects; mat-aá¹…ga - My body; sparÅ›anena - by touching; aá¹…ga - My dear child; lokÄn - to planets; yÄsyati - he will be elevated; su-prajÄḥ - to become a devotee-citizen.
In this regard, ÅšrÄ«la ViÅ›vanÄtha CakravartÄ« ṬhÄkura says that although HiraṇyakaÅ›ipu was already purified, he had to take birth on a higher planetary system to become a devotee again. PrahlÄda MahÄrÄja was advised to perform the ritualistic ceremony as a matter of etiquette, for the Supreme Personality of Godhead under no circumstances wants to stop the regulative principles. Madhva Muni also instructs:
madhu-kaiá¹abhau bhakty-abhÄvÄ
dūrau bhagavato mṛtau
tama eva kramÄd Äptau
bhaktyÄ ced yo hariá¹ yayau
When the demons Madhu and Kaiá¹abha were killed by the Supreme Personality of Godhead, their kinsmen also observed the ritualistic ceremonies so that these demons could return home, back to Godhead.