Manava Dharmashastra 3.159

3.159

asya pratiṣedhavidheḥ phalamāha | paṃktimarhantīti ‘paṅkayāḥ’, na paṅkayāḥ ‘apaṅkayāḥ’ | daṇḍyādidarśanādrūpasiddhiḥ | tebhyo dāne yaḥ phalodayaḥ phalotpattirbhavati dātuḥ, taṃ sarvamidānīṃ bravīmyavahitā bhavateti |

I am going to describe fully the results that afterwards accrue to the giver from giving, out of the offering to gods and to Pitṛs, to one who is unworthy of the line.—(169)

Medhātithi’s commentary (manubhāṣya):
The author states the result of the prohibitive injunction just put forward.

‘Paṅktya’ means ‘those who are worthy of the line;—those who are not so, are ‘apaṅktya;’ the ‘yat’ affix being added by virtue of the term ‘paṅkti’ occurring in the ‘daṇḍādi’ group.

The results that accrue, from giving to such persons, to the giver,—all that I am going to describe; do listen with attention.—(169)