It contains the duties and practices, productive of great merit, of the Rishis also, together with the mysteries attaching to them. It contains an exposition of the merits of great sacrifices and all kinds of gifts.
ऋषिधर्मः स्मृतो यत्र सरहस्यो महाफलः। महायज्ञफलं चैव सर्वदानफलं तथा॥