In the sacred tradition, it is taught that the rite of śrāddha, performed to unite with the ancestors, must always be preceded by offerings to the gods. This order maintains the proper harmony between the divine and the ancestral realms. One must be careful in these rites, for if a person offers a separate rice-ball apart from the prescribed ritual, he becomes, in effect, a slayer of his own ancestors—a grave fault indeed. Each day, it is proper to give food and a water-pot, following the rites meant for the departed souls. This eternal rule is to be observed every year without fail. If a man has no son to perform these duties, then his wife should carry them out; if there is no wife, then the responsibility falls to the brother. After performing all acts of giving and related duties, one should be filled with faith and concentration, for the spirit in which these acts are done is as important as the acts themselves. For women, the highest duty recognized here is devoted service to their husband. Through such service, a woman attains the supreme state, as taught by the teachers of the Veda. At the close of every fortnight and especially on the full moon day, and also at the end of each year with the offering of a beast, and at the close of each season with gentle sacrifices, these rituals are to be observed. Those who desire long life should abstain from eating new grain, wine, or meat at these times. Those who are greedy for new grain or meat are only concerned with sustaining their own bodies, neglecting the higher purpose of the rites. It is always important to honor the ancestors at the Aṣṭakā rites and the recurring Anvaṣṭakā ceremonies. Among the three classes of society, those who live as householders bear a special responsibility. If a householder neglects to perform sacrifice, he is destined for many hells—Kumbhīpāka, Vaitaraṇī, and the dreadful forest of sword-leaves. Such a person may be reborn in the family of outcastes or even in the womb of a Śūdra. Therefore, with a pure mind, one should establish the sacred fire and worship the Supreme Lord. The Agnihotra sacrifice should always be offered to the eternal, for this is the path of righteousness. One should not associate with a fool who neglects these duties, and even less with one who denies the divine altogether. But if a person has deeper knowledge, he becomes worthy to drink Soma, the sacred nectar. With Soma, he should worship the god, the great lord of the Soma world, or, if he is equal in knowledge, he should offer Soma to the Supreme. Dharma, the law of righteousness, is the direct path to liberation. Its twofold form lies in the Vedic and Smṛti rites, and of these, the Vedic rite is the most beneficial. Therefore, one should always perform the Vedic rituals. When the Veda and Smṛti are silent, the conduct of the learned is the third authority. Those who are truly learned Brāhmaṇas are always endowed with inner virtues, and only that which is recognized by the virtuous is to be followed as dharma. From one source comes knowledge of Brahman, and from the same, knowledge of dharma. The Dharmaśāstra and the Purāṇas are the highest authorities regarding the knowledge of Brahman. Therefore, the twice-born should have faith in both dharma and the Purāṇas. Now, listen to the supreme dharma and the proper means of livelihood for the twice-born. Moneylending, agriculture, and trade should not be pursued independently by them; these are to be considered only in times of emergency, while the previously mentioned ways are primary. Moneylending is harsh and sinful, and should be avoided. Only in distress may a twice-born follow the livelihood of a Kṣatriya. A Brāhmaṇa should never till the soil himself. However, if he cultivates only a thirtieth part of the land for the sake of the Brāhmaṇas, he incurs no sin. The cultivator, in this limited and proper way, is not associated with fault—of this, there is no doubt. Thus, the eternal law is set forth for the well-being of all, guiding each according to their station and duty.