Bhashya
तस्मात् तत्संप्रदायः अद्याप्यनुवर्तत इति इह लोकेअददानं दानमकुर्वाणम् अविभागशीलम् अश्रद्दधानं सत्का-र्येषु श्रद्धासहितं यथाशक्त्ययजमानम् अयजनस्वभावम् आहुःआसुरः खल्वयं यत एवंस्वभावः बत इति खिद्यमाना आहुःशिष्टाः ।असुराणां हि यस्मात् अश्रद्दधानतादिलक्षणैषोप-निषत् ।तयोपनिषदा संस्कृताः सन्तः प्रेतस्य शरीरं कुणपंभिक्षया गन्धमाल्यान्नादिलक्षणया वसनेन वस्त्रादिनाच्छाद-नादिप्रकारेणालंकारेण ध्वजपताकादिकरणेनेत्येवं संस्कुर्वन्ति ।एतेन कुणपसंस्कारेण अमुं प्रेत्य प्रतिपत्तव्यं लोकं जेष्यन्तोमन्यन्ते ॥
In plain words
Therefore, that tradition continues right down to the present day in this world. Cultured people, feeling deep sorrow, speak of someone who gives nothing, distributes no wealth, lacks faith in righteous deeds, and performs no sacrifices according to his ability—one whose very nature is to sacrifice nothing—saying: 'Alas, he is truly demonic!' For this secret doctrine of the asuras is marked above all by a lack of faith. Guided by this very doctrine, they take the lifeless corpse of the departed and adorn it with food, perfumes, and garlands begged from others, wrapping it in garments and decorating it with flags and banners. Through this ritual care of the corpse, they fondly imagine they will conquer the world beyond.
Close to the Sanskrit
Therefore that tradition continues even today in this world: they call a person who does not give, does not perform gifts, is of a non-sharing disposition, does not have faith in good deeds with faith according to his capacity, and does not perform sacrifices—one who has such a nature—'An asura, alas!' Thus the cultured people say, being distressed. For this secret doctrine is characterized by a lack of faith and the like, belonging to the asuras. Being purified by that secret doctrine, they adorn the body of the departed—a mere corpse—with alms characterized by perfumes, garlands, food, and the like, with clothing by means of covering, and with ornament by making flags and banners. Thus they adorn it. By this purification of the corpse, they think they will conquer that world which is to be attained after departing.