Manava Dharmashastra 3.70

3.70

adhyāpanaṃ brahmayajñaḥ pitṛyajñas tu tarpaṇam
homo daivo balir bhauto nṛyajño 'tithipūjanam //

Teaching (and studying) is the sacrifice (offered) to Brahman, the (offerings of water and food called) Tarpana the sacrifice to the manes, the burnt oblation the sacrifice offered to the gods, the Bali offering that offered to the Bhutas, and the hospitable reception of guests the offering to men.