Manava Dharmashastra 5.124.126

5.124.126

yadyupadeśastastasyaye bhījanīyāḥsyuritiptāmaṃtathāpyalpavaktavyatvāt saṃkhyāṃtāvadāha dvāviti | dvaupitryāṅgabhūte daive pitṛpitāmahamapitāmahoddeśena trīn ekaikaṃvā daivapitryayorbrāhmaṇaṃbhojayet | uktātiriktabhojanasamarthoppadhikabhojane naivapravarteta | yattu natvevaikaṃsarveṣāṃpiṇḍe vyākhyātamiti gṛhyadarśanānnimantrayeta tryavarāniti cehābhidhānādekaikamubhayatravetyasya vistarapratiṣedhārthatvādvacmāha tadasat | dvau daive pitṛkṛtye trīnnityetadvikalpenāsya śravaṇāt | yājñavalkyecaikaikamevetividhiśarśanādvisṛṣṭeca || yadyekaṃbhojayecchāddhe daivaṃtatrakathaṃbhavet || annaṃpātresamṛdhṛtya sarvasyaprakṛtasyaca || devatāpyatanekatvāttaḥśrāddhaṃpravartayeta ityekabrāhmaṇabhojanāt yatpunarnatvevaikabhityādi gṛhyavacanaṃtadvavyabrāhmaṇādisamyaksaṃpadviṣayaṃ natvatyantapratiṣedhārtham | tathācaitadanantaramevagṛhyakṛt kāmamanādyaityāhyādanīyādyabhāvāt | kāmamekamapi sarveṣāṃbhojayedityevaṃ canimantrayettryavarāniti | etadapidravyabrāhmaṇādisampagviṣayaṃ natvevaikavidhyatyantābhāvajñāpakaṃ vistaraitivṛttavaśāt prathame vā caśabdaiti smaraṇāt |
|| prathiteti | yoyaṃ pitryonāmavidhiḥ pitryaṃkarma eṣā pretakṛtyā pretopakārārthā kriyā kṣaye candrakṣaye gṛhe vā nānāśramāntaraiḥ sarvagṛhiṇāṃkhyātā tasminkṛtye pitrye karmaṇi yuktasya tanniṣṭhasya laukikī smārtī pretakriyā pretopakriyate guṇavatputrapautraprabandhotpattyā tasmādetadyatnataḥ kāryam |