Markandeya Purana — Adhyaya 32, Shloka 14
Adhyaya 32 — Rules for Parvana Śrāddha: Foods that Please the Ancestors and Items to Avoid
वर्ज्यान्येतानि वै श्राद्धे यच्च वाचा न शस्यते ।
यच्चोत्कोचादिना प्राप्तं पतिताद्यदुपार्जितम् ॥
varjyāny etāni vai śrāddhe yac ca vācā na śasyate / yac cotkocādinā prāptaṃ patitādyad upārjitam
凡此诸物，确应于śrāddha中悉皆避之；又当避一切不为正语所许可者（不宜称名或赞许者）、以贿赂等所得者，以及由堕落不净之人等处所得或与之相关而得者。
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FAQs
The offering is judged not only by the item but by its moral provenance. Wealth gained through corruption or from degraded sources is treated as contaminating the rite, underscoring that dharma includes both means and ends.
This is dharma-śikṣā (ethical-ritual instruction), not a pancalakṣaṇa core (creation, genealogies, manvantaras, etc.).
Śrāddha is a ‘bridge’ act; impure acquisition disrupts the subtle continuity of merit. The text encodes a principle: the subtle quality (saṃskāra) of gain adheres to the gift.