अश्रोत्रियः पिता यस्य पुत्रः स्याद् वेदपारगः । अश्रोत्रियो वा पुत्रः स्यात् पिता स्याद् वेदपारगः ॥ १३६ ॥
If there is a father ignorant of the sacred texts whose son has learned one whole recension of the Veda and the Angas, and a son ignorant of the sacred texts whose father knows an entire recension of the Veda and the Angas,
Know that he whose father knows the Veda, is the more venerable one (of the two); yet the other one is worthy of honour, because respect is due to the Veda (which he has learned).
न श्राद्धे भोजयेन् मित्रं धनैः कार्योऽस्य सङ्ग्रहः । नारिं न मित्रं यं विद्यात् तं श्राद्धे भोजयेद् द्विजम् ॥ १३८ ॥
Let him not entertain a personal friend at a funeral sacrifice; he may gain his affection by (other) valuable gifts; let him feed at a Sraddha a Brahmana whom he considers neither as a foe nor as a friend.
यस्य मित्रप्रधानानि श्राद्धानि च हवींषि च । तस्य प्रेत्य फलं नास्ति श्राद्धेषु च हविःषु च ॥ १३९ ॥
He who performs funeral sacrifices and offerings to the gods chiefly for the sake of (gaining) friends, reaps after death no reward for Sraddhas and sacrifices.
That meanest among twice-born men who in his folly contracts friendships through a funeral sacrifice, loses heaven, because he performed a Sraddha for the sake of friendship.