Manusmriti

siva.sh/manusmriti/3/147

एष वै प्रथमः कल्पः प्रदाने हव्यकव्ययोः । अनुकल्पस्त्वयं ज्ञेयः सदा सद्भिरनुष्ठितः ॥ १४७ ॥

sanskrit

This is the chief rule (to be followed) in offering sacrifices to the gods and manes; know that the virtuous always observe the following subsidiary rule.

english translation

eSa vai prathamaH kalpaH pradAne havyakavyayoH | anukalpastvayaM jJeyaH sadA sadbhiranuSThitaH || 147 ||

hk transliteration by Sanscript