Śatapatha Brāhmaṇa ("of a hundred paths") 2.6.1.3

2.6.1.3

atha yadeṣa etena yajate | tannāha nvevaitasya tathā kaṃ cana ghnantīti devā akurvanniti nvevaiṣa etatkaroti yamu caivaibhyo devā bhāgamakalpayaṃstamu caivaibhya eṣa etadbhāgaṃ karoti yānu caiva devāḥ samairayanta tānu caivaitadavati svānu caivaitatpitṝṃcreyāṃsa lokamuponnayati yadu caivāsyātrātmano 'caraṇena hanyate vā mīyate vā tadu caivāsyaitena punarāpyāyate tasmādvā eṣa etena yajate

Now when he performs that sacrifice, he does so, hoping that thus they (the Asuras) will not slay any of his, or because the gods did so (perform it). Moreover he thereby offers to those (fathers) the share which the gods assigned to them; and thus he gratifies those whom the gods recalled to life, and leads his own fathers up to a better world; and whatever injury or loss he suffers through his own unrighteous conduct (or wrong sacrificial performance) that is thereby made good to him: that is why he performs this sacrifice (to the fathers).