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द्वौ दैवे पितृकार्ये त्रीन् एकैकमुभयत्र वा ।
भोजयेत्सुसमृद्धो ऽपि श्राद्धे कुर्यान्न विस्तरम् ॥ ३ ॥
 
dvau daive pitr-karye trin
ekaikam ubhayatra va
bhojayet susamrddho 'pi
sraddhe kuryan na vistaram
dvau-two; daive-during the period when oblations are offered to the demigods; pitr-karye-in the sraddha ceremony, in which oblations are offered to the forefathers; trin-three; eka-one; ekam-one; ubhayatra-for both occasions; va-either; bhojayet-one should feed; su-samrddhah api-even though one is very rich; sraddhe-when offering oblations to the forefathers; kuryat-one should do; na-not; vistaram-very expensive arrangements.