At the sacred junction of day and night, known as sandhya, when the Sun is not yet visible and sandhya lasts for two nadis, the ritual takes place. At the conclusion of sandhya, it is prescribed that one should perform the homa oneself, for the fruit gained from performing the homa personally cannot be attained if done by another. However, when a priest, son, teacher, brother, sister’s son, or the head of the family offers the ritual, it is regarded as if one has performed it oneself. In the sacred fires, Brahma is identified with the Garhapatya fire, Dakshina with the three-eyed one, Vishnu with the Ahavaniya fire, and Kumara is spoken of as Truth itself. After the homa is completed at the proper time, one should recite the solar mantras with a focused mind, chanting the Savitri and the Pranava as prescribed. For those who are always engaged in the Pranava, the seven Vyahritis, and the three-footed Savitri, there is never any fear anywhere. A person who recites the Gayatri every day, rising at an auspicious hour, remains untouched by sin, just as the lotus leaf is not wetted by water. The auspicious goddess is described as white in color, clothed in silk, holding a rosary, and seated upon a lotus. Invoking her radiance with a libation of Yajus, as prescribed, recalls the Yajus once seen by the gods, who sought that divine vision. Even that which dwells within the solar orb, or that which is established in the world of Brahma, should be invoked and recited, and then dismissed with reverence. The worship of the deities should be performed in the forenoon, and among all gods, none is superior to Vishnu; therefore, Vishnu should always be worshipped. The wise do not regard Brahma, Vishnu, and Shiva as separate deities. In this world, eight auspicious entities are recognized: the Brahmin, the cow, fire, gold, clarified butter, the sun, water, and the king. One should always behold and worship gold, ghee, the sun, water, and the king, circumambulating them to the right. The study of the Veda is fivefold: learning, reflection, repeated practice, recitation, and imparting it to disciples. Whoever writes down the meanings of the Veda, treatises on sacrifice, and texts on dharma and gives them for a price attains the status of a Vedic scholar. Whoever writes the Itihasas and Puranas and gives them attains merit equal to the gift of knowledge, doubled. In the third part, the means of supporting dependents are described: mother, father, teacher, brother, offspring, the poor, and those who have sought refuge. A guest who arrives and fire are also called dependents. Supporting dependents is praised as a means to heaven. Therefore, one should strive to provide for dependents, for one person lives and many are supported by him. Those who only feed themselves, though alive, are as good as dead; even a dog fills only its own belly. From wealth, which increases and arises in various ways, all actions proceed, just as rivers flow from mountains. The earth, containing all gems, grains, cattle, and women, is called ‘wealth’ because it is fit for purposeful action. By not harming beings, or by causing the least harm, a Brahmin should maintain himself by such a livelihood, in times of no distress. Wealth is to be known as threefold: pure, mixed, and dark, and its division is sevenfold. Wealth acquired by succession, given out of affection, or obtained together with a wife—these three kinds of wealth pertain equally to all castes. The special wealth of a Brahmin is threefold: earned by officiating at sacrifices, by teaching, and by pure acceptance of gifts. The wealth of a Kṣatriya is also threefold: pure wealth, that obtained from taxes, and that acquired by conquest. For a Vaiśya, wealth arises from agriculture, cattle-rearing, and trade; for a Śūdra, it comes only by the favor of others. A Brāhmaṇa may himself engage in lending at interest, agriculture, or trade in times of distress, and by doing so personally, he incurs no sin. Many means of livelihood have been described by sages, but among them, lending at interest is considered the best. Agriculture and similar pursuits may be afflicted by obstacles such as drought, fear of rulers, or plagues of mice, but lending at interest is free from such troubles. Whether in the bright or dark fortnight, by night or day, in heat, rain, or cold, growth does not cease. The profit gained by those who travel to different lands and live by various goods arises only for one who properly practices lending at interest. With the gain obtained, one should honor the ancestors, the gods, and the Brāhmaṇas; when they are satisfied, they dispel his faults, without doubt. A merchant should give as interest cloth, grains, gold, and the like; a farmer should give food, drink, vehicles, beds, and seats. After giving twenty to the king, and a hundred of cattle, gold, and the like, a prudent man should accumulate his wealth by a quarter at a time. With half, he should maintain himself, fulfilling both daily and occasional duties; with a quarter, he should increase the principal for future gain. Learning, arts, prosperity, service, cattle-rearing, trade, agriculture, mendicancy, and lending at interest—these are ten means of livelihood. For a Brāhmaṇa, wealth is acquired by receiving gifts; for a Kṣatriya, by victory in battle; for a Vaiśya, by lawful means; for a Śūdra, by service. A river with abundant water, vegetables, roots, leaves, sacred fuel, kuśa grass, fire, and the sound of sacred recitation—these are the best wealth for Brāhmaṇas.