Manava Dharmashastra 4.249

4.249

athāgrahaṇanindārthavādaḥ | atha yo yatraitāmavadhīrayati tasya pitaraḥ śrāddhaṃ nāśnanti na pratīcchantīti | agniśca devebhyo havyaṃ na vahati | pitryāddevācca karmaṇo na phalaṃ labhyata ityarthaḥ | atra kaścidāha | "anupayujyamānamapi dāturanugrahārthamavaśyamīdṛśaṃ grahītavyam" | tattvayuktam | nirdoṣatā'syāyācitapratigrahasyocyate | pratiprasavo hyayam | pratiṣiddhasya ca pratiprasavo bhavati | laukikyā cārthitayā prāptiḥ pratiṣiddhā saiva pratiprasūyate |

Medhātithi’s commentary (manubhāṣya):
This is an imaginary assertion, deprecating the non-acceptance of the said gifts.

That person who disdains, refuses to accept it,—his Śrāddha the ‘Pitṛs do not eat’—do no accept; nor does Fire convey his offerings to the gods. That is, such a man does not derive any benefit from rites performed for the Pitṛs or for the gods.

In this connection, some one has asserted that—“Even though what is offered happens to be of no use, it should be accepted, as a favour to the giver.”

This, however, is not right; as all that the text means is that gift, offered unasked, may be accepted without harm; and what is said here is a counter-exception, and there can be ‘counter-exception’ only in favour of what has been forbidden; so that, what may he had recourse to by reason of ordinary want having been forbidden (by a previous text), the present text lays down a counter-exception.—(249)