Manava Dharmashastra 3.114

3.114

tatra tasmiñchrāddhe ye dvijottamā brāhmaṇā bhojanīyā ye ca parihartavyāḥ, yāvanto yatsaṃkhyākā 'dvau daive' ityādi, yaiścānnaḥ "tilairtrīhiyavai" rityādi, tadetatsarvamidānīṃ vakṣyāmi | tacchṛṇuta | etadatra prādhānyena saṃpādyam | etena vinā śrāddhaṃ na kṛtaṃ bhavati | anyacca yacchāṅkajātamārādupakārakaṃ sannipatyopakārakaṃ vā tasminnasampanne śrāddhaṃ kṛtaṃ bhavati, saguṇaṃ tanna syāt | ata eteṣāṃ prādhānyakhyāpanārthaṃ punarupanyāsaḥ |

I am now going to describe fully which and how many Brāhmaṇas should be fed at it, and on what food,—as also those that should be avoided.—(124)

Medhātithi’s commentary (manubhāṣya):
‘At it’—at the śrāddha;—those Brāhmaṇas that should be fed,—as also those that should be avoided;—‘how many’—what number; as is going to be pointed out that ‘two should be fed at the offering to the gods, and so forth’ (125);—‘on what food,’—‘on sesamum, barley, etc.’ (267) all this ‘I am now going to describe’— listen-to it.

This (feeding of Brāhmaṇas) is the chief thing to be accomplished; for without this the śrāddha is as good as not done. As for the subsidiary factors,—those that help in the performance directly, as well as those that help indirectly,—even if these are not duly accomplished, the śrāddha is done,—only it is not quite complete in its details. Hence it is that the subjects have been propounded again, for the purpose of indicating their predominant character.—(124.)