In it is contained the ritual about the Shraddha in which have been declared the mysteries of the departed Manes. The mysteries about the deities have also been explained there.
पितॄणां यत्र गुह्यानि प्रोच्यन्ते श्राद्धकर्मणि। देवतानां च सर्वेषां रहस्यं कथ्यतेऽखिलम्॥