That Brahmana, O king, who eats on occasions of such acts as are performed in honour of the gods or the departed manes by Brahmanas and Kshatriyas and Vaishyas, without having performed his ablutions, commits the sin of uttering an untruth for a COW.
दैवं वाप्यथवा पिव्यं योऽश्नीयाद् ब्राह्मणादिषु। अस्नातो ब्राह्मणो राजस्तस्याधर्मो गवानृतम्॥