Manava Dharmashastra 4.117

4.117

śrāddhanimittaṃ dīyamānaṃ bhaktādi śrāddhikamiti prasiddhaṃ, tannivṛttyarthamidamucyate | na kevalaṃ vrīhitaṇḍulādipratigraha eva śrāddhe'nadhyāyahetuḥ | yāvadanyadapi prāṇi vā gavādi tathā'prāṇi vāsoyugādi | tadapyālabhya pratigrahakāle hastena spṛṣṭvā nādhīyīta | yatastadeva tasya bhojanam | pāṇirevāsyamasyeti pāṇyāsyaḥ | śrāddhe bhojanaṃ tannimittaṃ ca dravyagrahaṇaṃ tulyamiti darśayati |

Medhātithi’s commentary (manubhāṣya):
The rice and other things that are given in connection with Śrāddhas are generally known as ‘śrāddhika,’ ‘śrāddha-gift;’ and it is with a view to show that, in the present context it is not this alone that is meant, that the present verse is added; the sense being—it is not only the acceptance of Vrīhi, Rice and other grains that makes the occasion unfit for study; but other things, also—be they ‘animate’—in the shape of the cow and other animals—‘or inaminate’ in the shape of pairs of cloth, etc,.—having accepted such a thing,—i.e., after having touched it with his hand, at the time of acceptance—the man shall not study. Because the act itself constitutes the act of ‘eating.’ ‘Pāṇyāsya’ is one whose hand is his mouth. What this means is the eating at a śrāddha and accepting gifts in connection with it—both stand on the same footing.—(117)