Srimad-Bhagavatam: Canto 7 - Chapter 1 - Verse 3


द्वौ दैवे पितृकार्ये त्रीनेकैकमुभयत्र वा ।भोजयेत्सुसमृद्धोऽपि श्राद्धे कुर्यान्न विस्तरम् ॥ ३ ॥


dvau daive pitṛ-kārye trīnekaikam ubhayatra vābhojayet susamṛddho ’piśrāddhe kuryān na vistaram


During the period for offering oblations to the demigods, one should invite only two brāhmaṇas, and while offering oblations to the forefathers, one may invite three brāhmaṇas. Or, in either case, only one brāhmaṇa will suffice. Even though one is very opulent, he should not endeavor to invite more brāhmaṇas or make various expensive arrangements on those occasions.


As we have already mentioned, Śrīla Advaita Ācārya, during the generally observed ceremony to offer oblations to the forefathers, invited only Haridāsa Ṭhākura. Thus He followed this principle: na me ’bhaktaś catur-vedī mad-bhaktaḥ śva-pacaḥ priyaḥ. The Lord says, “It is not necessary that one become very expert in Vedic knowledge before he can become My bhakta, or devotee. Even if one is born in a family of dog-eaters, he can become My devotee and be very dear to Me, in spite of having taken birth in such a family. Therefore, offerings should be given to My devotee, and whatever My devotee has offered Me should be accepted.” Following this principle, one should invite a first-class brāhmaṇa or Vaiṣṇava — a realized soul — and feed him while observing the śrāddha ceremony to offer oblations to one’s forefathers.