Śatapatha Brāhmaṇa ("of a hundred paths") 2.4.2.18

2.4.2.18

tāni dakṣiṇopastṛṇāti | tatra dadāti sa vā iti dadātītīva vai devebhyo juhvatyuddharanti manuṣyebhyo 'thaivaṃ pitṝṇāṃ tasmāditi dadāti

He spreads them (along the line) with their tops towards the south. Thereon he presents [to the fathers the three (round) cakes of rice]. He presents them thus;--for to the gods they offer thus; for men they ladle out (the food in any way they please); and in the case of the fathers they do in this very way: therefore he presents (the cakes to them) thus.