Mahalaya Amavasya is considered as a highly auspicious day for performing rituals like ‘Shradh’ and ‘Tarpana’. According to a popular belief, the benefits of vows observed and rituals performed on Mahalaya Amavasya reach the forefathers of the performers.
Special offerings were offered to the departed souls like cooked rice, banana and black sesame seeds as a part of ‘Tarpana’ ritual.
It is believed that performing ‘Tarpana’ during the auspicious Mahalaya Paksha would bless the ancestors and will free them from all their sins.
Source: 360 NS