Skandapurana 5.215.100

5.215.100

yāvatsaṃvatsaraṃ tena ekenāpi tu sattamāḥ ..
tasminnapi ca yaḥ śrāddhaṃ yuṣmākaṃ na pradāsyati.. 99 ..
śākenā'pi daridro'sāvaṃtyajatvamupeṣyati ..
āsanaṃ śayanaṃ bhojyaṃ sparśaṃ saṃbhāṣaṇaṃ tathā .. 6.216.100 ..

O best of beings, even by a single [offering] for a whole year. / But whoever does not offer a śrāddha to you even then, / even if with mere greens, being poor—he shall fall to the state of an outcaste. / Whoever shares a seat, bed, meal, touch, or conversation