Question:

Who is entitled to eat that food which is prepared on the name of the deceased?

Answer:

This food is the right of the poor and destitute. To call an open invitation is prohibited. The rich should not eat from it.

And Allah ﷻ knows the best

Imam Ahmad Rida Khan رحمة الله تعالى عليه

Translation by Dr Musharraf Hussain Al-Azhari Translator of Majestic Quran, www.majesticquran.co.uk