When the deceased was traveling in the path of Yama, he would cry, “Oh, my son” and remember his children and grandchildren. A man who has attained human birth through the power of great virtue laments that he has unknowingly wasted his birth. He laments in various ways that he did not perform charity and recite Vedic mantras. Thus, after lamenting and traveling alone for 17 days, the deceased reaches Soumya Pura.
The deceased one, after consuming the month’s food and water (Pinda) given to him here, reaches Sauripura. Then he accepts the food and water offered by the son and moves on to Nagendra Bhavan. During the next two months, he continues his journey by using the food, water, and clothing provided by his sons.
In the third month, the deceased one reaches the city of Gandharva. There too, he accepts the food and water offered by his children, and from there, he reaches Shailagamapura in the fourth month. There he receives food and water for the fourth month, and from there he reaches Kraunchapura in the fifth month.
In the fifth month, he accepts the food and water offered by his sons and proceeds from there towards Krurapura. After five and a half months, he accepts the food and water offered by his sons and takes some rest, satisfied with the ‘Ghata-dana’. Then, from there, he goes to a city called Chitra Bhavana.
“We have brought a boat to cross the river Vaitarani; if you have this kind of merit, you can sit in this boat,” the boatman in that city tells the deceased. One can sit in that boat only if one has done charity while he is alive! Therefore, the living one here has to give charity on behalf of the deceased.
After going down to the Vaitaranee River, he takes the food and water for the 6th month given by his son and moves forward. In the 7th month, he reaches Bahavadpura. There he receives food and water for the 7th month given by his son and reaches the city called Dukhada. There he receives food and water for the 8th month given by his son and reaches Nanakranda Pura. Accepting the food and water for the 9th month given by his son, he enters Sutapta Bhavan. Accepting food, water, and tarpana for the 10th month given by his son, he enters Raudrapura. Accepting the 11th month of food and water given by his son, he joins the city of Payovarshana for 11.5 months. Accepting food and water from the sraddha called Unabdika, performed by his son, he moves forward to the city of Shitadhya. There he receives the food and water offered by his son for the annual Shraddha. Then he moves forward with courage.
At the end of the year, the deceased goes to a city called Bahubhiti and abandons his cubit body. In order to experience his deeds, he again acquires a small amount of the Vaayu form of body. Those who do not give charity at the time of death are bound by bonds. With great difficulty, they go to Yamapura.[19-84]
Reference: Script: Garuda Purana
Chapter : Two
Shlokaa: [19-84]