Mahabharata — Anushasana Parva, Shloka 4163
अनुशासनपर्व अध्याय ९३ — तपस्, सदोपवास, विघसाशन, अतिथिप्रियता
Austerity, regulated fasting, residual-eating, and hospitality
न प्रीणन्ति पितृन् देवान् स्वर्ग च न स गच्छति । जिसके श्राद्धोंक भोजनमें मित्रोंकी प्रधानता रहती है
na prīṇanti pitṝn devān svargaṃ ca na sa gacchati |
毗湿摩说：若在施罗陀（śrāddha）之祭中，设食之时以友人为先，则此施罗陀供献与祭食（havis）并不能真正使祖灵（Pitṛs）与诸天（Devas）满足；而行此祭者亦不得升天。其伦理旨趣在于：祖先祭礼当以正意与经制之次第为准，不可为交情偏私所左右。
भीष्म उवाच
Educational Q&A
Śrāddha must be performed with correct dharmic priority and intention; if social favoritism (placing friends foremost) governs the feeding, the rite fails to satisfy Pitṛs and Devas and does not yield the promised heavenly merit.
In the Anuśāsana Parva’s instruction on dharma, Bhīṣma continues advising on proper conduct in ritual duties, warning that misordered or self-serving arrangements in śrāddha undermine its spiritual efficacy.