When the Jiva undergoes transmigration and takes another birth after leaving this physical body, …

is it necessary that we should perform the Shraddha ceremony for him? He is no more in the heavens. To whom will the ablations go?

The Pitris remain in heaven, Pitri Loka or Chandra Loka, for a very long period. The
enjoyments in heaven and the peace of the departed soul are enhanced by the performance of the
Shraddha ceremony. Likewise the sufferings of the departed soul in worlds other than heaven are
mitigated by the performance of the Shraddha ceremony by his sons. Thus, in both cases, the… http://y-v.de/bUEmHW