Soak payatham paruppu for about 1 hour and cook in open vessel till it is soft but not mushy. Drain the excess water and keep aside.
In a kadai put the oil and when it is hot add mustard. When it pops up, add chillies cut into pieces along with asafotida powder and curry leaves. Fry for a while. Add cooked dhal. Mix well. Add salt and coconut gratings. Mix once again and remove.
Note: You can cook it without soaking also. If you soak it, it will get cooked fast. If you want to prepare a quick “Neivedhyam”, you can go for this sundal.