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1. He shall not fulfil his sacred duties merely in order to acquire these worldly objects (as fame, gain, and honour).
2. For when they ought to bring rewards, (duties thus fulfilled) become fruitless.
3. (Worldly benefits) are produced as accessories (to the fulfilment of the law), just as in the case of a mango tree, which is planted in order to obtain fruit, shade and fragrance (are accessory advantages).
4. But if (worldly advantages) are not produced, (then at least) the sacred duties have been fulfilled.
5. Let him not become irritated at, nor be deceived by the speeches of hypocrites, of rogues, of infidels, and of fools.
6. For Virtue and Sin do not go about and say, Here we are;' nor do gods, Gandharvas, or Manes say (to men), 'This is virtue, that is sin.'
7. But that is virtue, the practice of which wise men of the three twice-born castes praise; what they blame, is sin.
8. He shall regulate his course of action according to the conduct which in all countries is unanimously approved by men of the three twice-born castes, who have been properly obedient (to their teachers), who are aged, of subdued senses, neither given to avalrice, nor hypocrites.
9. Acting thus he will gain both worlds.11. In times of distress he may trade in lawful merchandise, avoiding the following (kinds), that are forbidden
12. (Particularly) men, condiments and liquids, colours, perfumes, food, skins, heifers, substances
[20. 7. The Sutra is intended to show how the law should be ascertained in difficult cases. Haradatta quotes here the passage of Yagn. I, 9, on Parishads, and states that the plural aryah shows that three or four must be employed to arrive at a decision. See also Manu XII, 108 seq.
8. Manu I, 6.11. This Sutra, which specifies only one part of a Vaisya's occupations as permissible for Brahmanas in distress, implies, according to Haradatta, that his other occupations also, as well as those of a Kshatriya, are permissible. Manu IV, 6; X, 82; Yagn. III, 35.
12. Manu X, 86-89; Yagn. III, 36-39.]used for glueing (such as lac), water, young cornstalks, substances from which spirituous liquor may be extracted, red and black pepper, corn, flesh, arms, and the hope of rewards for meritorious deeds.
13. Among (the various kinds of) grain he shall especially not sell sesamum or rice (except he have grown them himself).
14. The exchange of the one of these (abovementioned goods) for the other is likewise unlawful.
15. But food (may be exchaned) for food, and slaves for slaves, and condiments for condiments, and perfumes for perfumes, and learning for learning.
16. Let him traffic with lawful merchandise which he has not bought,
[13. The exception stated above, is given by Haradatta on the authority of Manu X, 90; Yagn. III, 39.
15. From the permission to exchange learning for learning, it may be known that it is not lawful to sell it.'--Haradatta. Manu X, 94.]