dvau daive pitr-karye trin
ekaikam ubhayatra va
bhojayet susamrddho ’pi
sraddhe kuryan na vistaram
Translation by His Divine Grace A. C. Bhaktivedanta Swami Srila Prabhupada:
During the period for offering oblations to the demigods, one should invite only two brahmanas, and while offering oblations to the forefathers, one may invite three brahmanas. Or, in either case, only one brahmana will suffice. Even though one is very opulent, he should not endeavor to invite more brahmanas or make various expensive arrangements on those occasions.
Purport by His Divine Grace A. C. Bhaktivedanta Swami Srila Prabhupada:
As we have already mentioned, Srila Advaita Acarya, during the generally observed ceremony to offer oblations to the forefathers, invited only Haridasa Thakura. Thus He followed this principle: na me ’bhaktas catur-vedi mad-bhaktah sva-pacah priyah. 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 brahmana or Vaisnava — a realized soul — and feed him while observing the sraddha ceremony to offer oblations to one’s forefathers.