Garudapurana 1.218.31

1.218.31

Facing downwards, having moved the vessels of the piṇḍas, having sipped water, wearing the sacred thread over the left shoulder [upavītin], facing east: "Om, to the brāhmaṇa of such-and-such gotra, of such-and-such name, along with his wife, for the fulfillment of the śrāddha, I offer this silver as a priestly fee to you," thus one should give the dakṣiṇā. / Thus ends the offering of the priestly fee to the brāhmaṇa representing the deities.