That man who considers linen and cloth made of grass as equal, and who considers cloth of silk and barks of trees as the same, and who sees no difference between cleans sheepskin and unclean leather, is liberated.
क्षौमं च कुशचीरं च कौशेयं वल्कलानि च। आविकं चर्म च समं यस्य स्यान्मुक्त एव सः॥