* fcriptures, art, as mixing perfumes and the like, work for wages, menial service, attendance on cattle, traffick, agriculture, content with little, alms, and receiving high interest

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on money, are ten modes of subsistence in times of diftrefs.

117.

Neither a priest nor a military man, though diftreffed, must receive interest on loans; • but each of them, if he please, may pay the fmall intereft permitted by law, on borrowing 'for fome pious ufe, to the finful man, who de'mands it.

118. A MILITARY king, who takes even a fourth part of the crops of his realm at a time ⚫ of urgent neceffity, as of war or invafion, and 'protects his people to the utmost of his power, • commits no fin:

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119. • His peculiar duty is conqueft, and he muft not recede from battle; fo that, while he

defends by his arms the merchant and huf

bandman, he may levy the legal tax as the "price of protection.

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120.

The tax on the mercantile clafs, which in times of profperity must be only a twelfth part

of their crops, and a fiftieth of their perfonal profits, may be an eighth of their crops in a

time of diftrefs, or a fixth, which is the medium,

⚫ or even a fourth in great publick adversity; but

a twentieth of their gains on money, and

other moveables, is the highest tax: ferving men, artifans, and mechanicks must affift by their labour, but at no time pay taxes.

121. IF a Súdra want a fubfiftence and

cannot attend a priest, he may ferve a Cha

triya; or, if he cannot wait on a foldier by birth, • he may gain his livelihood by serving an opulent Vaifya.

122.

To him, who ferves Bráhmens with a view to a heavenly reward, or even with a view to both this life and the next, the union • of the word Brahmen with his name of fervant • will affuredly bring fuccefs.

123. 'Attendance on Bráhmens is pro

nounced the beft work of a Súdra: whatever else he may perform will comparatively avail ' him nothing.

124. They must allot him a fit maintenance according to their own circumstances, • after confidering his ability, his exertions, and the number of thofe, whom he must provide • with nourishment:

125. 'What remains of their dreffed rice must be given to him; and apparel which they have worn, and the refuse of their grain, ' and their old household furniture.

126.THERE is no guilt in a man of the fervile clafs, who eats leeks and other forbidden vegetables: he muft not have the facred invef

titure: he has no business with the duty of making oblations to fire and the like; but there is

no prohibition against his offering dreffed grain

as a facrifice, by way of difcharging his own duty.

127. Even Súdras, who are anxious to perform their entire duty, and, knowing what they should perform, imitate the practice of good men in the household facraments, but ' without any holy text, except those containing praife and falutation, are so far from finning, that they acquire juft applause:

128. As a Súdra, without injuring another man, performs the lawful acts of the twiceborn, even thus, without being cenfured, he gains exaltation in this world and in the

• next.

129. No fuperfluous collection of wealth must be made by a Súdra, even though he has power to make it, fince a fervile man, • who has amassed riches, becomes proud, and, by his infolence or neglect, gives pain even to

• Brahmens.

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130. Such, as have been fully declared, " are the feveral duties of the four claffes in distrefs for fubfiftence; and, if they perform them exactly, they fhall attain the highest • beatitude.

131. Thus has been propounded the fy'ftem of duties, religious and civil, ordained 'for all claffes: I next will declare the pure law ' of expiation for sin.'

CHAPTER THE ELEVENTH.

On Penance and Expiation.

1. HIM, who intends to marry for the 'fake of having iffue; him, who wishes to 'make a facrifice; him, who travels; him, who

has given all his wealth at a facred rite; him, 'who defires to maintain his preceptor, his father, or his mother; him, who needs a 'maintenance for himself, when he first reads the Védas, and him, who is afflicted with illness; 2. These nine Bráhmens let mankind con'fider as virtuous mendicants, called fnátacas; • and, to relieve their wants, let gifts of cattle or gold be prefented to them in proportion to • their learning:

3. To these most excellent Bráhmens must ' rice alfo be given with holy prefents at obla• tions to fire and within the confecrated circle; but the dreffed rice, which others are to re

ceive, must be delivered on the outfide of the facred hearth: gold and the like may be given any where.

4. 'On fuch Bráhmens, as well know the