Shiva Purana
तर्पयेदथ देवेभ्य ऋषिभिश्च विशेषतः ॥ भूतेभ्यश्च पितृभ्यश्च दद्यादर्घ्यं यथाविधि ॥ २१ ॥
He shall perform the Tarpaṇa rite to the gods, to the sages in particular, to the Bhūtas and to the Pitṛs. He shall offer Arghya duly.
english translation
tarpayedatha devebhya RSibhizca vizeSataH ॥ bhUtebhyazca pitRbhyazca dadyAdarghyaM yathAvidhi ॥ 21 ॥
hk transliteration by Sanscript