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.