What is the significance of Daan during Pitrupaksha?

During Pitrupaksha (Shradh fortnight), ancestral souls are believed to descend close to the world of the living, awaiting rites performed by their descendants. Daan performed during this period — particularly Tila Daan, Anna Daan, and Vastra Daan given to Brahmins — directly benefits the ancestral souls, granting them spiritual nourishment and satisfaction. It also generates merit for the giver that accompanies them across lifetimes.