Manava Dharmashastra 3.125

3.125

na cāyamadṛṣṭārtho vistarapratiṣedhaḥ kiṃ tarhi-
guṇavibhāge prayojanamāha | kavyāni pitṝnuddiśya yaddīyate tat ‘kavyam’| tāni jñānaniṣṭheṣu pratiṣṭhāpyāni pradeyānītyarthaḥ | yatnavacanāttadabhāve caturṣvapi havyavat | pitrye jñānaniṣṭhāḥ pātratamāḥ | uktaṃ hi “pātrāṇāmapi tatpātraṃ” iti, annadānamaviśeṣeṇa caturbhyo'pi iti ślokārthaḥ | nyāyaḥ śāstrīyo vidhiḥ |

The offerings to the pitṛs should be carefully presented to those excelling in learning; and the offerings to gods to all the four, according to law.—(135)

Medhātithi’s commentary (manubhāṣya):
The author now proceeds to show the purpose why he has provided a classification of the qualities.

Offerings made to the Pitṛs are called ‘Kavya;’ these should be ‘presented’—given—‘to those excelling in learning.’

‘Carefully’—implies that if one does not take special care, these also, like the offering to gods, should be given to all the four.

For the offerings to Pitṛs the best recipients are those excelling in learning,—it having been declared that ‘he is the recipient among recipients.’

What the verse means is that food in general should be given to all the four, without any distinction.

‘Law’— Rule laid down in the scriptures.—(135)