Manava Dharmashastra 3.185

3.185

śrāddhārthavādā amī ślokāḥ, aśeṣairekavākyatvāt | na hi sādhyānāṃ pitaraḥ śrāddhasaṃpradānaṃ śiṣyante | devatātvāt sādhyānām | devatānāṃ ca na karmasvadhikāre|, niyojyasvabhāvāt | na hi devatā niyoktuṃ śakyate devatātvahāniprasaṃgāt | adhikāre sati pratipattavyaṃ kartṛtvam | kartṛtve ca kutaḥ sampradānabhāvaḥ | na cānyadevatārūpam |
virājaḥ sutāḥ virāṭsutāḥ somasado nāma, te sādhyānāṃ pitaraḥ|
īdṛśameva nityaṃ karmāvaśyaṃ kartavyam-yatsādhyāḥ pūrvadevāḥ kṛtakaraṇīyā api pitṝnarcayanti |
agnau pakvaṃ carupuroḍāśādikaṃ svadante agniṣvāttāḥ devānāmindrāgnyādīnāṃ pitaraḥ |
marīcerjātā mārīcāḥ |
lokaviśrutāḥ prasiddhāḥ |

The Somasads, the sons of Virāj, have been declared to be the Pitṛs of the Sādhyas; and the Agnisvāttas, the sons of Marīci, are famed in the world as the Pitṛs of the Gods.—(195)

Medhātithi’s commentary (manubhāṣya):
All these verses are laudatory descriptions relating to Śrāddhas; as they are all construable together. The ‘Pitṛs of the Sādhyas’ have not been laid down as the recipients of Śrāddhas; specially because they are gods, and also because the Sādhyas also, who are themselves gods, are not entitled to the performance of Śrāddhas; for the simple reason that they are not such as. can be directed to do an act. Gods cannot be directed to do an act; for, if they were, this would deprive them of their god-like character. If gods were entitled to the performance of an act, they would be regarded as the ‘ doer;’ and the ‘doer’ or ‘agent’ could never be the ‘recipient;’ while, in reality, the very nature of the gods consists in their being ‘recipients’ (of sacrifices).

The sous of Virāj are the Somasads; and these are the ‘Pitṛs of the Sādhyas.’

[The sense of all this laudatory description is as follows]—This rite in honour of the Pitṛs must always be performed; since, even the Sādhyas, who are gods, and as such, have accomplished all that they had to do, worship their Pitṛs.

The Agniṣvāttas, who are the Pitṛs of Agni and other Gods, relish the cake and milk and rice cooked on fire.

‘Mārīcāḥ’—sons of Marīci.

‘Lokaviśrutāḥ’—famed in the world.—(195)