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ŚB 7.10.22

कुरु त्वं प्रेतकृत्यानि पितु: पूतस्य सर्वश: ।
मदङ्गस्पर्शनेनाङ्ग लोकान्यास्यति सुप्रजा: ॥ २२ ॥
kuru tvaṁ preta-kṛtyāni
pituḥ pūtasya sarvaśaḥ
mad-aṅga-sparśanenāṅga
lokān yāsyati suprajāḥ

Synonyms

kuruperform; tvamyou; preta-kṛtyānithe ritualistic ceremony performed after death; pituḥof your father; pūtasyaalready purified; sarvaśaḥin all respects; mat-aṅgaMy body; sparśanenaby touching; aṅgaMy dear child; lokānto planets; yāsyatihe will be elevated; su-prajāḥto become a devotee-citizen.

Translation

My dear child, your father has already been purified just by the touch of My body at the time of his death. Nonetheless, the duty of a son is to perform the śrāddha ritualistic ceremony after his father’s death so that his father may be promoted to a planetary system where he may become a good citizen and devotee.

Purport

In this regard, Śrīla Viśvanātha Cakravartī Ṭhākura says that although Hiraṇyakaśipu was already purified, he had to take birth on a higher planetary system to become a devotee again. Prahlāda Mahārāja was advised to perform the ritualistic ceremony as a matter of etiquette, for the Supreme Personality of Godhead under no circumstances wants to stop the regulative principles. Madhva Muni also instructs:
madhu-kaiṭabhau bhakty-abhāvā
dūrau bhagavato mṛtau
tama eva kramād āptau
bhaktyā ced yo hariṁ yayau
When the demons Madhu and Kaiṭabha were killed by the Supreme Personality of Godhead, their kinsmen also observed the ritualistic ceremonies so that these demons could return home, back to Godhead.