Gaya: Primarily renowned for Pind Daan and Shraddha, specifically linked to the boon granted to Gayasur and Lord Vishnu’s footprint (Vishnupad), ensuring direct liberation (Mukti/Moksha) for ancestors offered Pindas there. The Phalgu River is central.
Varanasi: Significance stems from being Lord Shiva’s city (Kashi), a powerful Moksha-Kshetra, and the presence of the holy Ganga. Tarpan here focuses on purification, seeking Shiva’s grace, and leveraging the inherent liberation energy of Kashi and the Ganga for ancestral peace and eventual Moksha. While Pind Daan is also done, Gaya holds the supreme position for that specific rite.