In the sacred tradition, it is taught that one should perform the worship of the deities in the forenoon, for there is no god superior to Vishnu—thus, worship of Vishnu should ever be upheld. The wise are instructed not to perceive Brahma, Vishnu, and Shiva as separate divinities, for in truth, their essence is one. In this world, eight entities are especially auspicious: the Brahmin, the cow, fire, gold, clarified butter, the sun, water, and, as the eighth, the king. These—gold, ghee, the sun, water, and the king—should be beheld with reverence and worshipped, circumambulating them to the right as a mark of respect. The study of the Veda is fivefold: it comprises the study itself, reflection upon its meaning, repeated practice, recitation, and imparting its wisdom to disciples. Whoever records the meaning of the Veda, the treatises on sacrifice, and the texts on dharma, and offers these for a price, is considered a Vedic scholar. Likewise, one who writes down the Itihasas and Puranas and gives them to others gains merit equal to the gift of knowledge, and this merit is redoubled. In the course of life, it is essential to support one’s dependents—these include the mother, father, teacher, brother, offspring, the poor, and those who have sought refuge. A guest who arrives and fire itself are also counted among dependents, and the support of such dependents is praised as a means to attain heaven. Therefore, one should strive diligently to provide for those who rely upon him, for though one person lives, many are sustained through his efforts. Those who live only to feed themselves, neglecting others, are as good as dead—even a dog fills only its own belly. Wealth, when it increases and arises in many forms, is the source of all actions, just as rivers flow forth from mountains. The earth, which contains all gems, grains, cattle, and women, is called “wealth,” for it is the foundation of purposeful action. A Brahmin should maintain himself by a livelihood that causes no harm to living beings, or at the very least, causes the least harm, especially in times when there is no distress. Wealth is to be understood as threefold: pure, mixed, and dark, and its division is explained as sevenfold. Wealth acquired by succession, given out of affection, or obtained together with a wife—these three kinds pertain equally to all castes. The special wealth of a Brahmin is threefold: gained from officiating at sacrifices, from teaching, and from the pure acceptance of gifts. For a Kshatriya, wealth is threefold as well: pure wealth, that obtained from taxes, and that gained by conquest. The Vaisya’s distinct forms of wealth are agriculture, cattle-rearing, and trade; for a Shudra, these means arise only by the favor of others. In times of distress, a Brahmin may himself engage in lending at interest, agriculture, or trade; by doing so personally in such times, he incurs no sin. Many means of livelihood have been described by the 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 such troubles do not afflict lending at interest. Whether it is the bright or dark fortnight, by night or by day, in heat, rain, or cold, the growth of wealth through lending does not cease. The profit gained by those who travel to distant lands and engage in various trades is truly realized by one who practices lending at interest properly. With the gain thus obtained, one should honor the ancestors, the gods, and the Brahmins; when these are satisfied, they dispel one’s faults without doubt. A merchant should give as interest cloth, grains, gold, and similar goods; a farmer should give food, drink, vehicles, beds, and seats. After giving a twentieth part to the king, and a hundredth of cattle, gold, and the like, a prudent man should accumulate his wealth by a quarter at a time. With half of his wealth, 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 Brahmin, wealth is acquired by receiving gifts; for a Kshatriya, by victory in battle; for a Vaisya, by lawful means; for a Shudra, by service. For Brahmins, the best wealth consists of a river with abundant water, vegetables, roots, leaves, sacred fuel, kusa grass, fire, and the sound of sacred recitation. There is no fault in accepting what is offered unasked; indeed, the gods regard such offerings as nectar, and one should not reject them. One who desires the property of the guru, or who honors guests, may accept gifts from all sides, but should not be pleased for his own sake. A Brahmin should accept gifts from the virtuous, and if not from the virtuous, then from those with good qualities and few faults, for one without virtue is surely lost. Having maintained himself by such means as lending at interest, the best of Brahmins should thereafter purify himself by expiation. In the fourth part of the day, one should collect clay for bathing; sesame, flowers, darbha grass, and similar items are to be used for bathing in natural water. Bathing is of eight kinds: the daily, the occasional, and the desire-based rites, as well as the cleansing of impurity, washing, sipping, and immersion. One who has not bathed is unfit for recitation, fire offerings, and similar acts; therefore, morning bathing is prescribed as the daily bath for these purposes. After touching a candala, a corpse, excrement, or a menstruating woman, one must bathe; when one bathes in such circumstances, it is called an occasional bath. Baths such as the Pushya bath and others, prescribed by astrologers, are considered desire-based, and one should not perform them without desire. One who wishes to recite, to purify, to worship the deities, or to honor guests should perform bathing; this is called a limb of ritual action. Thus, in all these matters, the wise are guided in the path of righteousness and purity.