(The name of debts) namely the debts due to the ancestors, the celestials, the Rishis and other men. They must be discharged with virtue. It has been established by the learned men that no regions of bliss exist for those who neglect to pay in due time these debts. The celestial are paid (gratified) by sacrifices, the Rishis by study and meditation.
पितृदेवर्षिमनुजैर्देयं तेभ्यश्च धर्मतः। एतानि तु यथाकालं यो न बुध्यति मानवः॥ न तस्य लोकाः सन्तीति धर्मविद्भिः प्रतिष्ठितम्। यज्ञैस्तु देवान् प्रीणाति स्वाध्यायतपसा मुनीन्।॥