Manava Dharmashastra 2.189.8

2.189.8

ye tu śrāddha eva vaiśvadevabrāhmaṇabhojanaṃ devadaivatyamācakṣate, teṣāṃ pitryāṅgatvāt tasya pitryagrahaṇena gṛhītatvādanarthakaṃ punarvacanam | sāmānyaśabdatvācca kuto viśeṣāvagatiḥ | sāhacaryāditi cet—yadi na pitryaśabdena grahaṇaṃ bhavet | gobalīvardanyāyo'pyasati viṣayabhede bhavati |

Some people have explained that the feeding of Brāhmaṇas at Śrāddha in honour of the Viśvedevas is what is described here as being ‘in honour of the gods.’ But such feeding, being part of what is done ‘in honour of ancestors,’ becomes included under the latter phrase, and the re-iteration of it would he entirely meaningless. Then again, since we have the generic term ‘gods,’ on what grounds could we restrict it to the Viśvedevas only P If such restriction be based upon the association of the term ‘pitrya’ ‘in honour of ancestors,’—then, since the acts thus spoken of would not he included in ‘those done in honour of ancestors,’—the two words could he justified on the analogy of the expression ‘go-balibarda,’ ‘bovine bull,’ which is used even when there is not much difference between what is denoted by the two terms.—(189)