Śatapatha Brāhmaṇa ("of a hundred paths") 3.5.1.25

3.5.1.25

tasmānnivṛttadakṣiṇāṃ na pratigṛhṇīyāt | siṃhī hainam bhūtvā kṣiṇoti no hāmākurvīta siṃhī haivainam bhūtvā kṣiṇoti no hānyasmai dadyādyajñaṃ tadanyatrātmanaḥ kurvīta tasmādyo 'syāpi pāpa iva samānabandhuḥ syāttasmā enāṃ dadyātsa yaddadāti tadenaṃ siṃhī bhūtvā na kṣiṇoti yadu samānabandhave dadāti tadu nānyatrātmanaḥ kuruta eṣo nivṛttadakṣiṇāyai pratiṣṭhā

One must not therefore accept a Dakshinâ (sacrificial fee) that has been refused (by another priest), for, having turned into a lioness, it destroys him;--nor must he (the sacrificer) take it home again, for, having turned into a lioness, it destroys him;--nor must he give it to any one else, as he would thereby make over the sacrifice to some one other than himself. Hence if he have any wretched kinsman, let him give it to him; for in that he gives it away, it will not turn into a lioness and destroy him; and in that he gives it to a kinsman, he does not make over (the sacrifice) to one other than himself: and this is the settling of a refused Dakshinâ.