Manava Dharmashastra 4.21

4.21

tṛtīyādhyāye vihitānāṃ mahāyajñānāmanuvādo viśeṣābhidhānārthaḥ | sa ca viśeṣa uttaratra vakṣyate ( 22 ślo0 ) "anīhamānāḥ” | anye tu manyante | vratādhikāre punarbacanaṃ niyamasiddhayartham | tenedṛśaḥ saṅkalpaḥ kartavyo 'yāvadgārhasthyaṃ mayā mahāyajñā na hāpayitavyāḥ' | na tviyamāśaṅkā kartavyā"dvirvacanaṃ dvirvidhānārtham” | na hyatra vidhiḥ śrūyate | kevalaṃ na hāpayedityucyate | nityatvāccāhāniḥ prāptaiva | na vihitapratyabhijñānataḥ kaścit karmabhede heturasti | yathāśakti pakvānnena āmena vā mūlaphalairvā |

To the rest of his power, he shall never omit the sacrifice to the sages, the sacrifice to the gods, the sacrifice to elementals, the sacrifice to men and the sacrifice to the Pitṛs.—(21)

Medhātithi’s commentary (manubhāṣya):
The sacrifices prescribed in Discourse IV are reiterated here for the purpose of laying down details in connection with them; these details shall be described in the next verse.

Others think that the reiteration of these sacrifices under the ‘observances’ is for the purpose of establishing their obligatory character; so that the man shall form the determination that ‘so long as I continue to be a householder, I shall not omit the Five Great Sacrifices.’

In any case, we should not entertain the idea that these have been mentioned twice for the purpose of enjoining them twice over. Because, in the present verse, we do not find any injunctive word; all that is said is that ‘he shall not omit;’ and, as a matter of fact, this ‘non-omission’ is already implied by the obligatory character of the sacrifices. And since we recognise in these sacrifices the same that have been enjoined, before, there is no reason why they should be regarded as distinct acts.

‘To the beet of his power’—i.e., with cooked food, or with uncooked food, or with fruits and roots.—(21)