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.
शूनां च पतितानां च श्वपचां पापरोगिणाम् । वयसानां कृमीणां च शनकैर्निर्वपेद् भुवि ॥ ९२ ॥
Let him gently place on the ground (some food) for dogs, outcasts, Kandalas (Svapak), those afflicted with diseases that are punishments of former sins, crows, and insects.
एवं यः सर्वभूतानि ब्राह्मणो नित्यमर्चति । स गच्छति परं स्थानं तेजोमूर्तिः पथार्जुना ॥ ९३ ॥
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).
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.