Manava Dharmashastra 1.95

1.95

havyādivahanaṃ pūrvoktaṃ darśayati | tridivamoko gṛhaṃ yeṣāṃ ta evamucyante svargavāsino devāḥ | brāhmaṇena bhuktamannaṃ devā upatiṣṭhanti | śrāddhe pitryasya karmaṇo'ṅgabhūtaṃ viśvedevānuddiśya brāhmaṇabhojanaṃ vihitam | tadapekṣayaitaduktam | kiṃ bhūtamanyadadhikaṃ śreṣṭhaṃ tatastasmāditi svayaṃ vismaryate | devāḥ pitaraścottamasthānā madhyamasthānāścāpratyakṣā na teṣāṃ bhojanopāyo'nyo'styanyato brāhmaṇabhojanādato mahānbrāhmaṇaḥ |

What being is superior to him through whose mouth the gods always eat the offerings and the Pitṛs the oblations? (95).

Medhātithi’s commentary (manubhāṣya):
The author proceeds to show the above-mentioned ‘conveying of oblations.’

‘Tṛdivaukasaḥ’—are those whose habitation consists of the ‘third heaven,’ i.e., the denizens of heaven, the Gods.—The Gods accept the food that is eaten by the Brāhmaṇa: in connection with ‘Śrāddha’ offerings also, the feeding of Brāhmaṇas has been laid down as to be done for the sake of the Viśvedevas (a class of Gods),—this feeding being a part of the offering to the Pitṛs. What is stated in the text is with reference to these facts.

‘What being is superior’—i.e. greater—‘to him’—than him? This means that the author himself ‘forgets’ (cannot think of) any being who could be so superior.

The Gods, occupying the highest regions, and the Pitṛs occupying the intermediate regions,—both are imperceptible; hence there is no other means of feeding them except though the feeding of Brāhmaṇas;—hence the Brāhmaṇa must be superior. (95).