If a person possesses deeper knowledge of the sacred truths, he becomes worthy to partake of the Soma, that divine drink reserved for the wise. With Soma, such a knower should worship the great deity who presides over the Soma world. If one is equal in wisdom, he too should offer worship to the Supreme with Soma. Dharma, the righteous path, is directly intended for liberation, and it finds expression in two forms: the rites of the Veda and the rites prescribed in the Smṛti. Among all, the Vedic rite is considered the most beneficial; thus, it is best to perform the Vedic rite above all others. However, when neither the Veda nor the Smṛti provides guidance, the conduct of the learned serves as the third authority. Those who are called learned Brāhmaṇas are always adorned with inner virtues. The truly virtuous recognize only that which is upheld by the virtuous as dharma; what is not so upheld is not to be followed—this is the proper understanding. From one source arises knowledge of Brahman, and from that same source comes knowledge of dharma. For the highest understanding of Brahman, the Dharmaśāstra and the Purāṇas are the supreme authorities. Therefore, the twice-born should place their faith in dharma and in the Purāṇa. Now, listen to the supreme dharma and the proper means of livelihood for the twice-born. Moneylending, agriculture, and trade are not to be practiced independently by them; these are to be regarded only as emergency measures. The previously mentioned means are to be considered primary. Moneylending, in particular, is a harsh and sinful occupation, and should be avoided. Only in times of distress may a twice-born take up the livelihood of a Kṣatriya. Above all, a Brāhmaṇa should never engage in tilling the soil. If others are satisfied by his conduct, his fault is removed—of this there can be no doubt. If a Brāhmaṇa cultivates only a thirtieth part of the land, he incurs no sin. The cultivator, in such a case, is not associated with fault. There are many other means of livelihood—such as through knowledge, crafts, and similar pursuits. The great sages have also described two forms of livelihood: gleaning and picking. Food that comes unasked is like nectar, while food that is begged is considered lifeless. This may be practiced for three days, or even just for the next day. The one who excels in righteousness is to be known as the best among those who conquer the world. Of the four means of livelihood, two are followed by one, but the fourth lives by the Brahmasatra—the path of sacred knowledge. One should always offer pure oblations at the end of each half-year. One should live by the straightforward, pure, and honest livelihood of a Brāhmaṇa, never resorting to deceit. Alternatively, one may beg from a pure and self-restrained person, but should not take satisfaction from it for oneself. By performing the prescribed rites for the gods and ancestors, one avoids a fall into lower births. Desire that does not conflict with righteousness is permitted for Brāhmaṇas, but not otherwise. Therefore, when one obtains wealth, one should give, offer oblations, and perform sacrifice. This teaching was once declared by Brahma himself to the sages devoted to Brahman. It is revealed as 'gift,' which brings both the fruits of enjoyment and liberation. Of all forms of wealth, this—giving—is considered the highest; all other forms merely preserve someone or another. Among gifts, the fourth kind, known as pure, is regarded as the highest of all. Therefore, one should always give to a Brāhmaṇa without seeking any specific reward. Yet, gifts given for a particular reason are also practiced by the virtuous. Gifts desired for a purpose are recognized by those who truly reflect on righteousness. But the gift that is made with a mind united to dharma is pure and auspicious.