Listen now to me as I say who the Brahmava is who has been ordained for acts done in honour of the gods and the departed manes. Indeed, I shall tell you what those merits are on account of which one may become a giver or a recipient of gifts in Shraddhas.
श्राद्धे दैवे च निर्दिष्टो ब्राह्मणो भरतर्षभ। दातुः प्रतिग्रहीतुश्च शृणुष्वानुग्रहं पुनः॥