श्राद्धं नाम अदनीयस्य तत् स्थानीयस्य वा द्रव्यस्य प्रेत उद्देशेन श्रद्धया त्यागः
śrāddhaṁ nāma adanīyasya tat sthānīyasya vā dravyasya preta uddeśena śraddhayā tyāgaḥ
from Mitakshari commentary of Vijnaaneshwara for Yajnavalkya smriti
While introducing the subject of Sharaaddham in his Mitakshari commentary of Yajnavalkya Smriti, the scholar Vijnaaneshwara defines Sraddham as above
Sraddham is the ritual or process of providing or offering sumptuous food to the departed elder, with most affectionate and sincere remembrance of such departed kin (and perhaps his elders too). The Conduct of Sraddham can be through offering eatables, food ready to eat, or as substitute for such eatables, one could offer money or valuables of matching value and worth. Moreover, such offer should be by way of relinquishment in favour of the one to whom we offer such food or wealth. The kartha should make the offering as irrevocable and he should make it with the greatest devotion, utmost love and keenest attention or alacrity.
Mitakshari is not merely a commentary on spirituality. It is the greatest treatise on Hindu Law even to this day.
k v ananthanarayanan
श्राद्धं sharaaddham अदनीयस्य eatable, cooked, ready to eat तत् ots स्थानीयस्य substitute and equivalent वा or द्रव्यस्य money, valuable item प्रेत of the dead person उद्देशेन fondly and affectionately keeping in mind श्रद्धया with great care and devotion त्यागः relinquishing, making gift irrevocably नाम indeed
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