Manava Dharmashastra 3.140

3.140

stenaḥ cauraḥ |
patitaḥ pañcānāṃ mahāpātakānāṃ anyatamasya kartā |
klībo napuṃsakaḥ ubhayavyañjano vā'retāḥ ṣaṇḍhaśca |
nāstikā lokāyatikādayaḥ, 'nāsti dattaṃ nāsti hutaṃ nāsti paraloka' iti ye sthitaprajñāsteṣāṃ 'vṛttiḥ' ācāraḥ aśraddadhānatā | nāstikavṛttirvṛttiryeṣāṃ te nāstikavṛttayaḥ| uttarapadalopīsamāsaḥ | nāstikā ityeva siddhe vṛttipadasamāśrayaṇaṃ ślokapūraṇārtham | athavā nāstikebhyo vṛttirjīvanaṃ yeṣāṃ ta evamucyante |
pratiṣedhārtha manugrahaṇam | sarvadharmāṇāṃ manuneāktatvāt |

Manu has declared those Brāhmaṇas undeserving of (receiving) the offerings to gods and Pitṛs who are thieves, outcasts and eunuchs, as also those that have the behaviour of atheists.—(150)

Medhātithi’s commentary (manubhāṣya):
‘Thieves’—stealers.

‘Outcast’—one who commits any one of the five ‘great sins.’

‘Eunuch’— emasculate, having the marks of both man and woman, unvirile, impotent.

‘Atheists’—Materialists and others; those whose firm conviction is that ‘gifts are nothing, oblations are nothing, there is no other world the behaviour of those is unbelief; ‘those whose behaviour is like the behaviour of atheists’ are called ‘having the behaviour of atheists,’—this being an instance of the compound that drops its last term. The word ‘atheist’ by itself would be sufficient; the term ‘behaviour’ has been introduced for the purpose of filling up the metre.

Or, the term ‘nāstikavṛttayaḥ’ may be taken to mean ‘those who derive their livelihood from atheists.’

These Manu has declared to be undeserving of the offerings made at the rites performed in honour of gods and Pitṛs.

The name of ‘Manu’ has been added for the purpose of lending force to the prohibition; as, in reality, all duties have been described by Manu.—(150)