Manava Dharmashastra 3.138

3.138

na śrāddhe bhojayen mitraṃ dhanaiḥ kāryo 'sya saṃgrahaḥ
nāriṃ na mitraṃ yaṃ vidyāt taṃ śrāddhe bhojayed dvijam //

Let him not entertain a personal friend at a funeral sacrifice; he may gain his affection by (other) valuable gifts; let him feed at a Sraddha a Brahmana whom he considers neither as a foe nor as a friend.