Manava Dharmashastra 4.235

4.235

pūjāpūrvakaṃ dātavyam | tādṛśameva ca pratigrahītavyam | nāvajñayā dātavyamiti ślokasya tātparyam | arcitamiti kriyāviśeṣaṇam |

Medhātithi’s commentary (manubhāṣya):
Gifts should he bestowed with respect; they should be received also in the same manner. The sense of the verse is that gifts shall not be bestowed in a disrespectful manner.

‘Arcitam,’ ‘respectfully,’ is an adverb.—(235)