Sradha (that which is done with attention and sincerity) is the term used by Brahmins for the annual death ceremony. I am summarizing here the rules regarding Sradha as given by Anna in a book called Pithru Pooja and another book called Pithru yagnam which is compiled by Sri.V.Srinivasan. Both books are in Tamil. Reading through it, you would soon come to the conclusion that Sradha according to rules is extremely difficult to perform, due to our preoccupation with modern life.

Sradha comes from the word Sradha(Trust/loyalty) and indicates the annual ritual performed to offer food to three generations of our ancestors. It is believed that when our manes reach the land of the manes(Pithru Loka), our one year is one day for them. We are only attempting to offer food and water to them every day. Normally every one performs Sradha only to his parents but it should be offered by us to all those to whom we have performed death ceremony, Real parents in case we are adopted, Grandparents if they die after the death of all their sons and brother of the father if he does not have a son, brother if he does not have a son.