AN4.61:15.1: Puna caparaṃ, gahapati, ariyasāvako uṭṭhānavīriyādhigatehi bhogehi bāhābalaparicitehi sedāvakkhittehi dhammikehi dhammaladdhehi pañcabaliṃ kattā hoti—
AN4.61:15.1: Furthermore, with his legitimate wealth he makes five spirit-offerings:
AN4.61:15.2: ñātibaliṃ, atithibaliṃ, pubbapetabaliṃ, rājabaliṃ, devatābaliṃ.
AN4.61:15.2: to relatives, guests, ancestors, king, and deities.
What is a “spirit-offering”? I have no idea what that could mean.
Bhikkhu Bodhi has “oblation”. Ven. Nyanatiloka has “Abgabe” (= tax or charge, which is also covered by PTS dictionary for bali).