61. Such an man might rule even a kingdom without forfeiting his title to be regarded a mendicant, for he might rule without attachment.
62. Refers to the well-known definition of the soul or mind in the Nyaya philosophy, which says that it is distinguished by the attributes of desire, aversion, will, pleasure and pain, and the cognitive faculties.
63. The soul, though really bereft of attributes, nevertheless revolves in a round among creatures, i.e., enters other bodies on the dissolution of those previously occupied. The reason of this round or continual journey is Avidya or illusion, viz., that absence of true knowledge in consequence of which men engage themselves in action. When the soul is freed from this Avidya, action ceases, and the soul becomes revealed in its true nature, which consists in the absence of all attributes.
64. Hetumantah Panditah means—learned in the science of reasoning; Dridhapurve is explained by Nilakantha as persons endued with strong convictions of a past life: Suduravartah means difficult of being made to understand.
65. The sense is that instead of performing sacrifices after acquisition of wealth, it is better not to perform sacrifices if they cannot be performed without wealth. Nilakantha, by interpreting Dhanahetu as sacrifices which have wealth for the means of their accomplishment, would come to this meaning directly.
66. Atmanam is explained by Nilakantha as meaning something that is regarded as dear as self, i.e., wealth. Such a person incurs the sin of killing a foetus, because that sin proceeds from killing one's own self. Improper use of wealth is, of course, regarded as killing one's own self.
67. The Srutis declare that he who frightens others is frightened himself; while he who frightens not, is not himself frightened. The fruits won by a person correspond with his practices. Yudhishthira is, therefore, exhorted to take the sovereignty, for sovereignty, righteously exercised and without attachment, will crown him with bliss hereafter.
68. Naikam na chapare is explained by Nilakantha thus. Literally, this means that it is not that others do not (praise) ekam or contemplation, i.e., some there are that praise contemplation or meditation.
69. Literally, the absence of contentment with present prosperity.
70. Adadana is explained as a robber or one who forcibly takes other people's property. Some texts read nareswarah. The sense should remain unaltered.