Manava Dharmashastra 5.128

Manvarthamuktāvalī 5.128

chandomātrādhyāyī śrotriyastasmai daivapitryānnāni yatnato deyāni| arhattamāya śrutācārābhijanādibhiḥ pūjyatamāya tasmai dattaṃ mahāphalaṃ bhavati|