91. In the upper
story let him offer a Bali to Sarvatmabhuti; but let him
throw what remains (from these offerings) in a southerly
direction for the manes.
92. Let him gently place on the
ground (some food) for dogs, outcasts, Kandalas (Svapak), those inflicted with diseases that are punishments
of former sins, crows, and insects.
93. That Brahmana
who thus daily honours all beings, goes, endowed with
a resplendent body, by a straight road to the highest dwelling place (i.e. Brahman).
94. Having performed
this Bali offering, he shall first feed his guest and, according to the rule, give alms to an ascetic (and) to a
student.
95. A twice-born householder gains, by giving
alms, the same reward for his meritorious act which (a
student) obtains for presenting, in accordance with the
rule, a cow to his teacher.
96. Let him give, in accordance with the rule, to a Brahmana who knows the true
meaning of the Veda, even (a small portion of food as)
alms, or a pot full of water, having garnished (the food
with seasoning, or the pot with flowers and fruit).
97.
The oblations to gods and manes, made by men ignorant
(of the law of gifts), are lost, if the givers in their folly
present (shares of them) to Brahmanas who are mere
ashes.
98. An offering made in the
mouth fire of Brahmanas rich in sacred learning and austerities, saves from misfortune and from great guilt.
99. But let him offer,
in accordance with the rule, to a guest who has come (of
his own accord) a seat and water, as well as food, garnished (with seasoning), according to his ability.
100. A
Brahmana who stays unhonoured (in the house), takes
away (with him) all the spiritual merit even of a man
who subsists by gleaning ears of corn, or offers oblations in five fires.
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