1v.144 "They always take delight in food,
Both devas and human beings.
So what sort of spirit could it be
That does not take delight in food?" [n.97] Yakkha in pāda c is glossed by Spk-pṭ as satta. Although ko is an interrogative, it seems that the sentence is declarative in force. The verse may be echoing the Taittirīyaka Upaniṣad, II.2, III.2, 7–10.

2v.145 "When they give out of faith
With a heart of confidence,
Food accrues to the giver himself
Both in this world and the next.

3v.146 "Therefore, having removed stinginess,
The conqueror of the stain should give a gift.
Merits are the support for living beings
When they arise in the other world."

1"Annamevābhinandanti,
ubhaye devamānusā;
Atha ko nāma so yakkho,
yaṁ annaṁ nābhinandatī"ti.

2"Ye naṁ dadanti saddhāya,
vippasannena cetasā;
Tameva annaṁ bhajati,
asmiṁ loke paramhi ca.

3Tasmā vineyya maccheraṁ,
dajjā dānaṁ malābhibhū;
Puññāni paralokasmiṁ,
patiṭṭhā honti pāṇinan"ti.