Garudapurana 2.34.98

2.34.98

ācāryāya pradātavyā brāhmaṇāya kuṭumbine /
gṛhīte brāhmaṇastatra ko 'dāditi ca kīrtayet //

It should be given to an ācārya, a brāhmaṇa who is a householder; / when it has been received, the brāhmaṇa should pronounce: “Who has given it?”