Śatapatha Brāhmaṇa ("of a hundred paths") 1.2.3.4

1.2.3.4

ta u hāptyā ūcuḥ | atyeva vayamidamasmatparo nayāmeti kamabhīti ya evādakṣiṇena haviṣā yajātā 'iti tasmānnādakṣiṇena haviṣā yajetāptyeṣu ha yajño mṛṣṭa āptyā u ha tasminmṛjate yo 'dakṣiṇena haviṣā yajate

And the Âptyas then said: 'Let us make this pass on beyond us!' 'On whom?' they asked. 'On him who shall make an offering without a dakshinâ (gift to the officiating priests)!' they said. Hence one must not make an offering without a dakshinâ; for the sacrifice wipes (the guilt) off upon the Âptyas, and the Âptyas wipe it off upon him who makes an offering without a dakshinâ.