To persons capable of judging, acts are of two kinds, viz., virtuous and sinful. From the worldly and the Vedic points of view again, virtue and vice become good or bad. From the Vedic point of view, virtue and vice, would be classed under action and inaction. Inaction, i.e., abstention from Vedic rites leads to liberation (from re-birth while the fruits of action) i.e., performance of Vedic rites, leads to repeated death and re-birth. From the worldly point of view, acts that are evil, lead to sins and those that are good, or virtue. From the worldly point of view, therefore, virtue and vice are to be marked out by the good and the evil character of their fruits.
द्विविधौ चाप्युभावेतौ धर्माधर्मी विजानताम्। अप्रवृत्तिः प्रवृत्तिश्च द्वैविध्यं लोकवेदयोः॥ अप्रवृत्तेरमर्त्यत्वं मर्त्यत्वं कर्मणः फलम्। अशुभस्याशुभं विद्याच्छुभस्य शुभमेव च। एतयोश्चोभयोः स्यातां शुभाशुभतया तथा॥