Duties are the foremost of Shrutis. Duties form the eternal path. I have listened to this discourse of the Rishis (on duties) that is eternal and immutable, and that is above all change.
धर्मश्रुतिसमुत्कर्षो धर्मसेतुरनामयः। आर्षो वै शाश्वतो नित्यमव्ययोऽयं मया श्रुतः॥