others are mere Kṣatriyas. A merchant dealing in grains etc. is a Vaiśya and others of his caste are mere “Vaṇiks”

  1. A person rendering service to Brahmins, Kṣatriyas and Vaiśyas is called a Śūdra. A working agriculturist is a Vṛṣala and the others are Dasyus.

  2. It is the duty of everyone of the four castes to get up early in the morning and sit facing the east and meditate on gods. He shall then think about the various acts of virtue, of matters regarding monetary dealings, the problems connected with them, the sources of income and the items of expenditure.