In ancient times, the complexities of debts and obligations were carefully governed by wise laws, ensuring fairness among people of all walks of life. If a person of lower caste found himself impoverished and unable to pay a debt, he would be required to work off what he owed through service. However, if a Brahmin faced poverty, he was permitted to repay his debt gradually, according to his means, honoring his unique position in society. When a debtor wished to pay but the creditor refused to accept the money, the payment could be entrusted to a mediator. Once deposited thus, the debt would cease to accrue interest, protecting the debtor from further burden. Should a person inherit property or take possession of it, he must also honor and pay any debts attached to that inheritance. In the absence of other sons, the son who holds his father's property must settle his father's debts. Yet, not everyone in a family is bound by another’s obligations. A wife is not responsible for debts incurred by her husband or son, nor is a father liable for his son’s debts. Similarly, a husband is not required to pay debts incurred by his wife, unless those debts were for the needs of the household. There are exceptions, however: if a woman’s livelihood depends on her husband—such as cowherds, strongwomen, performers, washerwomen, hunters, or prostitutes—it is the husband’s duty to pay off her debts. If a woman incurs a debt, whether jointly with her husband or on her own, it is her or her husband’s responsibility to repay it; no other woman can be held liable for such a debt. Should a father be absent, deceased, or struck by misfortune, the obligation to pay his debt falls to his sons or grandsons, but only if the debt can be proven by witnesses. There are certain debts, however, that sons are not required to pay. Debts arising from drinking, gambling, fines, taxes, or what remains after such expenses, as well as gifts given without purpose, are not to be inherited by the next generation. Among brothers, spouses, fathers, and sons, if a debt has been guaranteed, those who remain undivided as a family must accept responsibility, as tradition dictates. In matters of appearance, guarantee, or payment, responsibility is set forth; but if a pledge is made falsely, even the sons of the one who made the false promise must pay the price. If a guarantee or surety has been given and the guarantor passes away or is unable to fulfill the obligation, the sons are not required to pay; only those who remain and are capable must do so. When there are many guarantors, each must pay their share of the debt; but if all are under one authority, the lender may choose from whom to collect. If a guarantor has openly paid the lender on behalf of the debtor, the debtor must repay the guarantor twice the amount paid, for such is the rule. For certain things—one’s own offspring, women, cattle, and grain—double repayment is prescribed; for cloth, four times the value; and for liquids, eightfold. A pledge is considered forfeited if double the amount is not repaid. If the pledged item is lost due to time or circumstance, it is likewise forfeited, unless it was used for its fruit, in which case it is not lost. If a pledge is hidden or enjoyed, it does not accrue interest, even if it brings benefit. If such a pledge is lost, it must be returned unless its loss was caused by an act of God or the king. If, after accepting a pledge, the item is destroyed or rendered useless, the lender becomes entitled to the equivalent share of wealth or the pledged money. Property pledged for conduct or as security, with interest, must be repaid; but if pledged for truthfulness, the repayment must be double. When the lender is present, the pledge must be released upon repayment; otherwise, a penalty is imposed. Once the purpose for which the pledge was made is fulfilled, the lender may reclaim the item. The value set at the time of the pledge or the original price should remain fixed, without interest; or, if the pledge is not retained, it may be sold in the presence of witnesses. When the debt has doubled in the value of the pledge, the pledge must be released. After presenting the doubled amount, the pledge is freed. If someone in distress, without declaring his situation, places property in another’s hands, that property is considered a deposit and must be returned in the same manner. One is not liable to return property that has been seized by the king, gods, or thieves; but if the property is later found and returned after being sought, the person must restore it and pay an equivalent fine. If someone takes property for personal use, he must be punished for life and must return the property with interest; this rule also applies to deposits that were entrusted or pledged, whether they were requested or not. At this point, the sage Agni spoke further about the qualities of trustworthy witnesses. Ascetics, those devoted to charity, individuals of noble lineage, speakers of truth, those who prioritize righteousness, the upright, and those blessed with sons and grandsons—all these are considered worthy. Those who perform the five great sacrifices, and those who serve as witnesses—five or three, according to their birth and class—are valid in all matters. However, women, the elderly, children, gamblers, the intoxicated or insane, the accused, actors, heretics, forgers, and those with impaired senses are not generally considered valid witnesses. The same is true for the fallen, those who eat with outcasts, close associates, companions, enemies, thieves, those without witnesses, and all witnesses involved in cases of theft, abuse, or violence. Yet, if both parties in a dispute agree upon a witness—even if there is only one who knows righteousness—that witness is valid. But if a person who knows the truth refuses to testify, he remains bound by the debt of silence. Such a person must pay all that is due to the king on the forty-sixth day; for the wicked man who withholds truthful testimony is considered equal in sin and punishment to those who give false testimony. Witnesses should always be made to testify in the presence of both the plaintiff and the defendant. The worlds attained by those who commit great sins—by arsonists, and by those who slay women and children—are also reached by one who gives false testimony. Whatever merit one has gained in hundreds of previous births is lost if he defeats another by lying. When many witnesses are divided in opinion, the testimony of those with greater virtue prevails. If there is a tie in virtue, the testimony of those who are more virtuous should be accepted, and the one for whom the witnesses affirm a true oath is victorious. Otherwise, the side whose witnesses are less virtuous is certainly defeated. Even if witnesses have spoken, if others of greater virtue offer testimony, their words prevail. If later witnesses, being twice as many, speak differently, the earlier witnesses are considered false. Forgers and false witnesses should be punished separately. In disputes, a double fine is prescribed, and if a Brahmin, after being summoned to testify, conceals the truth, he should be banished, for he is enveloped in darkness. He must pay an eightfold fine, and a Brahmin should be banished for such an offense. Wherever a person of any class gives false testimony, imprisonment is prescribed. Whatever matter is mutually agreed upon by both parties should be documented with witnesses, and the lender’s name should always be mentioned first, ensuring clarity and justice in all dealings.