In the assembly where matters of law and justice were discussed, the sages spoke of the rules governing guarantees, pledges, witnesses, and the recording of debts. They declared that when a person stands as guarantor for another, but dies or becomes incapable of fulfilling the obligation, his sons are not required to pay the debt; only those guarantors who remain are responsible for payment. If several have given guarantees, each must pay their proper share, unless they are under a single authority, in which case the lender may choose from whom to collect. Should a guarantor openly pay the lender, the original debtor is bound to repay him double the amount, for such is the rule in these cases. The sages further explained the principle of double repayment: for one’s own offspring, for women, for cattle, and for grain, double must be returned if borrowed or lost. If cloth is involved, four times the value is due; for liquids, eightfold repayment is required. If a pledge is held and double the amount is not repaid, the pledge is forfeited. If a pledge is lost due to the passage of time or unforeseen circumstances, it is also forfeited; but if the pledge has been used for its intended benefit, it is not lost. A pledge that is hidden away or enjoyed by the lender does not accrue interest, even if some profit is gained from it; but if the pledge is lost, it must be returned, unless it was lost due to the actions of the king, the gods, or thieves. If, after accepting a pledge, the item is destroyed or rendered useless, the lender is entitled to the value of the pledge or the amount owed. When property is pledged for conduct or as security, and interest is agreed upon, the property must be repaid; but if pledged for truthfulness, double repayment is required. Whenever the lender is present, the pledge must be returned; otherwise, a penalty is imposed. If the purpose for which the pledge was given is fulfilled, the lender may reclaim the pledge. The value of the pledge, whether set at the time or the original price, should remain unchanged and free from interest; if the pledge is not held, it may be sold in the presence of witnesses. Once the debt has doubled in value through the pledge, the pledge must be released; after presenting the doubled amount, the debtor is freed from obligation. If a person in distress, without declaring it, places property in another’s hand, this is considered a deposit and must be returned in the same manner. However, if property entrusted in this way is taken away by the king, by divine act, or by thieves, the caretaker is not liable to return it. But if the property is later found and restored, the caretaker must return it and pay an equivalent fine. If someone takes property for their own use, they are to be punished for life and must return it with interest; this rule also applies to all deposits and pledges, whether the return is requested or not. Then Agni spoke, describing the qualities required of witnesses: ascetics, those devoted to charity, people of noble lineage, speakers of truth, those who prioritize righteousness, upright individuals, and those blessed with sons and grandsons. Those engaged in the five daily sacrifices, as well as witnesses—five, or three, according to their birth and class—are all considered valid in all matters. But women, the elderly, children, gamblers, the intoxicated or insane, the accused, actors, heretics, forgers, and those with impaired senses are not suitable as witnesses. Nor are the fallen, those who eat with outcasts, associates, companions, enemies, thieves, those without witnesses, and all witnesses in cases of theft, abuse, or violence. Yet, if both parties agree upon a single witness who knows righteousness, that witness is valid. If a man, knowing the truth, does not speak as a witness, he is always bound by the debt of silence and must pay everything to the king on the forty-sixth day. The wicked man who, though knowing the truth, withholds testimony, is equal in sin and punishment to a false witness. All witnesses should testify in the presence of both plaintiff and defendant. The worlds attained by those who commit great sins—such as arsonists, or killers of women and children—are also reached by one who gives false testimony. Whatever merit he has gained in hundreds of previous births is lost if he defeats another by lying. When there is a division of opinion among many witnesses, the view of those with greater virtue prevails. If there is a tie in virtue, the testimony of the more virtuous should be accepted, and the one for whom the witnesses affirm a true oath is victorious. Otherwise, the one whose witnesses are less virtuous is certainly defeated; even if witnesses have spoken, the word of those who are more virtuous prevails. If later witnesses, being twice as many, speak differently from earlier ones, the earlier witnesses are considered false. Forgers and false witnesses are to be punished separately. In disputes, a double fine is prescribed; a Brahmin who, after being summoned to testify, conceals the truth, is to be banished, for he is covered by darkness. He must pay an eightfold fine, and a Brahmin should be banished; for any person of any class who gives false testimony, imprisonment is prescribed. Any matter mutually agreed upon by both parties should be recorded in writing with witnesses, and the lender’s name should appear first. The document should be complete, stating the name, caste, lineage, and family of the debtor, as well as the names of his fellow students and relatives, and the marks of his ancestors at the beginning. When the matter is concluded, the debtor should write his name in his own hand, and whatever is written here is considered the opinion of his son so-and-so. The witness should also write, in his own hand, his father’s name and family, declaring himself as a witness, unless there is a valid reason not to. If the debtor is illiterate, he should state his intention, and a witness or another person in the presence of all witnesses should write it. The scribe should note at the end: “This document has been written at the request of both parties, by me, the son of so-and-so,” and sign his name. Even without witnesses, a document written in one’s own hand is considered valid evidence in all cases, except when obtained by force or fraud. A debt established by a written document should be paid by three persons; a pledge is to be enjoyed until it is returned. If the document is in another country, difficult to read, lost, erased, stolen, broken, torn, or burned, another document should be prepared. To clarify a doubtful matter, a document written in one’s own hand should be supported by logical reasoning, proper procedure, marks of action, connection, and cause. On the back of the document, it should be written that the debtor has entered into the debt, and the creditor, upon receiving payment, should give a receipt marked with his own hand. Thus, the sages and Agni laid out the sacred rules of guarantee, pledge, witness, and the recording of debts, so that righteousness and justice might prevail among all people.