A type of Dāna (charity);
that charity, which is given for the well-being of the dead relatives in their next life
kānuṇyaṃ śokastena putraviyogādijanitena tadīyasyaiva talpādeḥ sa janmāntare sukhito bhavitvitivāsanoto'nyasya vāyaddānaṃ tatkāruṇyadānam.
(Sthā 10.97 Vṛ Pa 496)