As per the holy scripture ‘Srimad Bhagavad Gita’, the body is destructible but the soul remains immortal. The soul never takes birth neither it dies. The soul is immortal and ever existent. Hence neither air, water nor fire can destroy it.
The time of Shradh liberates the soul from the cycle of life and death resulting in salvation. Hence, performing Shradh during the time of Pitru Paksha is considered extremely important for the departed souls to rest in peace. Tarpan, during the time of Shradh, is equally necessary in order to get rid of Pitra Dosh (bad effects due to the non-performance of rituals of the departed souls).
The ritual of performing Shradh frees the departed soul. Pitru Paksha is considered by Hindus to be inauspicious, given the death rite performed during the ceremony, known as Shraddha or tarpan., it falls in the 2nd paksha (forthnight)Hindu lunar month of Bhadrapada (September)and follows the forthnight immediately after the Ganesh festival. It begins on the Padyami (first day of the forthnight) ending with the new moon day known as Sarvapitri amavasya, Pitru Amavasya, Peddala Amavasya, Mahalaya amavasya