Garudapurana 1.96.20

1.96.20

āgatān bhojayetsarvānmahokṣaṃ śrotriyāya ca /
pratisaṃvatsaraṃ tvarcyāḥ snātakācāryapārthivāḥ //

He should feed all who have arrived, and [offer] a large ox to a learned brāhmaṇa.
Every year, however, a snātaka, a teacher, and a king are to be honored;