यस्यान्नपानपुष्टाङ्गः कुरुते पुण्यसंचयम्।। अन्नप्रदातुस्तस्यार्द्धं कर्तुश्चार्द्धं न संशयः ।। २६ ।।
If a man performs holy and sacred rites after being nourished with the food gifted by someone, the merit of the sacred rites is shared half and half by the two—namely by the giver of food and the performer of the rites. There is no doubt in this.