Manava Dharmashastra 3.193

3.193

devānuddiśya yatkriyate taddaivaṃ kāryam | tataḥ pitṛkāryaṃ viśiṣyate, viśeṣeṇa kartavyamupadiśyate | anena pitryasya prādhānyamāha | daivaṃ tatrāṅgaṃ karmetyuktaṃ bhavati | aṅgakarmatāmeva spaṣṭayati | daivaṃ hi yadbrāhmaṇabhojanaṃ tatpitṛkāryasyāpyāyanaṃ vṛddhikaram | na svataḥpradhānaṃ, pitryasyaiva poṣakam |

‘It should never be one beginning and ending with a rite in honour of the Pitṛs’—Inasmuch as it has been already enjoined that the act should begin and end with what is done in honour of the gods, the further prohibition of beginning and ending with what is done in honour. of the Pitṛs has to be taken, in the manner of ordinary assertions, as a purely descriptive reiteration. In ordinary parlance, having laid down one thing, one often negatives its contrary, even though there be no possibility of this latter being adopted. As a matter of fact, an action controls the substance, not what is not a substance.