Manava Dharmashastra 3.131

3.131

saṃśabdaḥ sahārthe vartate | saha bhujyate yayā sā sambhojanī | maitryā hi sahabhojanaṃ pravartate | goṣṭhībhojanaṃ vā sambhojanamiṣyate | piśācānāmayaṃ dharmo yat śrāddhe mitrasaṃgrahaḥ | rathyāḥ puruṣāḥ piśācāḥ | sā dakṣiṇā ihaiva loke āste, nāmutra phalaṃ dātuṃ samarthā | gauryathā'ndhaikasminneva gṛhe tiṣṭhati, evamiyaṃ dakṣiṇā ihaivāste, mitrajanārthaiva bhavati | na pitṛbhya upakārārthāya prabhavati | dānaṃ dakṣiṇā |

This convivial dinner has been called by twice-born people the “gift of devils.” It remains in this world alone, like the blind cow tied in a single room.—(141)

Medhātithi’s commentary (manubhāṣya):
The particle ‘sam’ (in ‘Sambhojanī) connotes convivility; and the term ‘sambhojanī’ means that at which men dine together; such convivial dinner is possible only among friends. Or, the word ‘sambhojamī’ may be taken as standing for a social dinner of several people.

The making of friendships by Śrāddhas is a custom with ‘devils,’—the term ‘devil’ here standing for highway robbers.

This gift ‘remains in this world alone’—i.e., it is not capable of bringing rewards in the other world; just as the blind cow, which remains tied in a single room, so this gift also remains in this world only,—i.e., the only result it brings about is the goodwill of friends,—and it does not bring any benefit to the ancestors.

The term ‘dakṣiṇā’ here stands for gift.—(141)