GARUDA PURANA 1.4

Chapter 1.4
  

44. The Śrâddha, 1 the gifts, and the handsful of water, for the sinful, do not uplift. Although they eat the rice-ball offering, still they are tortured with hunger.
45. Those who are in the departed condition, deprived of the rice-ball offering, wander about in great misery, in an uninhabited forest, until the end of the age.
46. Karma not experienced does not die away even in thousands of millions of ages; the being who has not experienced the torment certainly does not obtain the human form.
47. Hence, O Twice-born, 1 for ten days the son should offer rice-balls. Every day these are divided into four portions, O Best of Birds.
48. Two portions give nourishment to the five elements of the body; the third goes to the messengers of Yama; he lives upon the fourth.
40. For nine days and nights the departed obtains rice-balls, and on the tenth day the being, with fully formed body, acquires strength.
50. The old body being cremated, a new one is formed by these offerings, O Bird; the man, the size of a hand (cubit), by this experiences good and evil on the way.
51-53. By the rice-ball of the first day the head is-formed; the neck and shoulders by the second; by the third the heart forms:
By the fourth the back forms; and by the fifth the navel; by the sixth the hips and secret parts; by the seventh the thigh forms;
Likewise next the knees and feet by two; on the tenth day hunger and thirst.
54. Dwelling in the body formed by the rice-balls, very hungry and pained with thirst, on both the eleventh and twelfth days the departed eats.
55. On the thirteenth day the departed, bound by the servants of Yama, walks alone along the road like a captured monkey.
56. The extent of the way of Yama measures eighty-six thousand Yojanas, 1 without Vaitaraṇî, O Bird.
57. Two hundred and forty-seven Yojanas each day the departed travels, going by day and night.
58-59. Having passed successively. through these sixteen cities on the way, the sinful man goes to the place of the King of Righteousness 2:--
Saumya, 3 Sauripura, 4 Nâgendrabhavana, 5 Gândharva, 6 Shailâgama, 7 Krauncha, 8 Krûrapura, 9 Vichitrabhavana, 10 Bahwâpada, 11 Duḥkhada, 12 Nânâkrandapura, 13
Sutaptabhawana, 14 Raudra, 15 Payovarshana, 16 Shîtâdhya, 17 Bahubhîti 18:--before the city of Yama, the abode of righteousness
60. Held by the nooses of Yama, the sinful, crying out "Oh, oh," having left his own house, goes on the way to the city of Yama.