Bhagavatapurana 7.15.3

7.15.3

dvau daive pitṛkārye trīn ekaikamubhayatra vā /
bhojayet susamṛddho 'pi śrāddhe kuryān na vistaram //

3. In observances intended to propitiate the gods or Pitris he should, even though very rich, feed two Brahmins and three Brahmins respectively, or only one in either case. He ought not to entertain a large number on Sraddha occasions.